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      <description>The Tribunal remitted the case back to the Commissioner (Appeals) to ensure compliance with natural justice principles and the law. The denial of refund was found impermissible due to lack of specific notice to the appellant as required by the Customs Act. The appellant&#039;s continuous absence and lack of engagement led to consideration of dismissing the appeal. Procedural fairness and adherence to legal requirements were emphasized, highlighting the importance of protecting appellant&#039;s rights.</description>
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