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2023 (3) TMI 1362 - DELHI HIGH COURTRefund of the Special Additional Duties of Customs (SAD) - rejection on the sole ground that the same were barred by the limitation - no SCN issued before rejection of appeals - principles of natural justice (audi alterem partem) - HELD THAT:- The issue decided in the case of M/S. S.K. ENTERPRISES VERSUS ASSISTANT COMMISSIONER OF CUSTOMS (REFUND) ICD, TUGHLAKABAD, NEW DELHI. [2023 (2) TMI 1138 - DELHI HIGH COURT] where on similar issue matter was remanded as no SCN was issued before rejection of appeals, and thus no reasonable opportunity to meet the objections regarding any alleged discrepancies in the refund claims was provided. The order impugned in the present appeal is set aside and the matter is remanded to the Tribunal to dispose of the same - Appeal disposed off by way of remand.
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