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    <description>The Tribunal accepted the explanation for non-appearance, restored the appeal dismissed for non-prosecution, and remanded the matter to the adjudicating authority. The refund claim was not processed due to incomplete documentation, leading to a directive for the Appellant to rectify discrepancies. Emphasizing procedural compliance and natural justice, the Tribunal directed the adjudicating authority to reevaluate the refund claim, potentially issuing a show cause notice if necessary.</description>
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