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2023 (9) TMI 1256 - CESTAT CHANDIGARHPrinciples of natural justice - issues not considered properly - Refund claim - rejection on the ground that there is discrepancy in the name of the remitter in the FIRCS and due to difference of Cenvat credit' and difference in CENVAT Credit - HELD THAT:- It is found that these two (2) issues namely, (I) Discrepancy in the name of the remitter on FIRCs; and (ii) Difference in the Cenvat credit, were not in issue before the Ld. Commissioner (Appeals) and the Ld. Commissioner (Appeals) has erroneously rejected the appeal mainly considering these two (2) issues only and did not give any finding remaining four (4) issues which were contested before him in this appeal filed by the appellant. The present case needs to be remanded back to the Ld. Commissioner (Appeals) to decide the remaining four issues on which appeal was filed by the appellant before him - Appeal allowed by way of remand.
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