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    <title>2011 (6) TMI 372 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, CHENNAI, set aside the Commissioner (Appeals) order and remitted the case for a fresh decision on the merits regarding a refund of Rs.1.30 crores granted by the adjudicating authority to the assessees. The Tribunal granted a stay of the operation of the impugned order and proceeded to address the appeal for final disposal, emphasizing the importance of proper consideration of grounds of appeal and a thorough examination of the case before making a decision. The ruling highlighted the significance of a fair adjudication process in matters of refund and appeals.</description>
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      <title>2011 (6) TMI 372 - CESTAT, CHENNAI</title>
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