TMI Blog2006 (5) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority, it is the duty of the authority to pass a speaking order and not simply intimate the assessee about rejection of their refund claim – impugned appeal against rejection of refund claim is allowed - C/525/2005-NB(S) - 762/2006-SM(BR)(PB), - Dated:- 17-5-2006 - Shri M.V. Ravindran, Member (J) Shri Nand Kishore, Advocate, for the Appellant. Shri V. K. Agarwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in 1999, but did not inform the authorities in time to intimate about the refund claim rejection. 4. Mere perusal of the Order-in-Original dated 23-11-2001 would indicate that it is not an order-in-original. The same is reproduced as under :- "C.NO. VIII/20/R/13/2000/1410 Dated: To, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Neither you appeared for hearing on any dates when the case was fixed for hearing nor submitted the documents in support of your claim. Enough opportunity have been accorded to you to substantiate your claim. In view of the above, the refund claim by you is rejected as unsubstantiated under Section 27 of the Customs Act, 1962. Yours faithfully Sd/- Dy. Comm. Cus. (Rfd.)" 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about rejection of their refund claim. 7. In view of the facts and circumstances as mentioned above the order-in-appeal dated 2-3-2005 is liable to be set aside, and I do so and remand the matter back to the original adjudicating authority to decide the matter on merit and pass a speaking order in respect of refund claim filed by the appellant after granting an opportunity of personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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