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    <title>1995 (5) TMI 133 - CEGAT, NEW DELHI</title>
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    <description>Denial of a personal hearing before rejecting a credit claim was treated as a breach of natural justice. The record showed that the assessee complained of being heard only after the adverse order had been made, and that defect was sufficient to vitiate the decision. The impugned order was therefore set aside and the matter remanded for fresh adjudication in accordance with law, with due compliance of natural justice and an opportunity of hearing to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84292</link>
      <description>Denial of a personal hearing before rejecting a credit claim was treated as a breach of natural justice. The record showed that the assessee complained of being heard only after the adverse order had been made, and that defect was sufficient to vitiate the decision. The impugned order was therefore set aside and the matter remanded for fresh adjudication in accordance with law, with due compliance of natural justice and an opportunity of hearing to the assessee.</description>
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