Appellate power to refer back for fresh adjudication where principles of natural justice or procedural default exist.

Amendment expands appellate authority powers to confirm, modify or annul an appealed decision or to refer the matter back to the adjudicating authority with directions for fresh adjudication or decision where (i) an order was passed without following the principles of natural justice, (ii) no order has been passed after re-assessment, or (iii) a refund has been credited to a Fund without recording any finding on the applicant's evidence.

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