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    <title>2013 (5) TMI 12 - CESTAT NEW DELHI</title>
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    <description>The court overturned the Commissioner&#039;s decision to deny a drawback claim, citing violations of natural justice and procedural errors. The case was remanded to the Assistant Commissioner for fresh adjudication, emphasizing the importance of due process and providing the appellant with an opportunity to address deficiencies in the claim. The court highlighted the need for transparency and fairness in the adjudication process, directing the authorities to follow proper procedures and ensure natural justice in resolving the dispute.</description>
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      <description>The court overturned the Commissioner&#039;s decision to deny a drawback claim, citing violations of natural justice and procedural errors. The case was remanded to the Assistant Commissioner for fresh adjudication, emphasizing the importance of due process and providing the appellant with an opportunity to address deficiencies in the claim. The court highlighted the need for transparency and fairness in the adjudication process, directing the authorities to follow proper procedures and ensure natural justice in resolving the dispute.</description>
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