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    <title>2014 (1) TMI 260 - CESTAT NEW DELHI</title>
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    <description>The appellate refund order was set aside because it failed to decide two material objections: alleged non-service of notice of personal hearing and compliance with Notification No. 17/2009-ST. The refund had been rejected for non-compliance with the prescribed form and supporting documents under the substituted notification, but the appellate authority did not meaningfully address those findings. As service of notice and notification compliance were central to the validity of the rejection and the maintainability of the claim, the matter was remanded for de novo appellate consideration before any relief could be granted.</description>
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      <title>2014 (1) TMI 260 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=242035</link>
      <description>The appellate refund order was set aside because it failed to decide two material objections: alleged non-service of notice of personal hearing and compliance with Notification No. 17/2009-ST. The refund had been rejected for non-compliance with the prescribed form and supporting documents under the substituted notification, but the appellate authority did not meaningfully address those findings. As service of notice and notification compliance were central to the validity of the rejection and the maintainability of the claim, the matter was remanded for de novo appellate consideration before any relief could be granted.</description>
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      <pubDate>Thu, 28 Nov 2013 00:00:00 +0530</pubDate>
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