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    <description>The judge set aside the decision rejecting the refund claim under Rule 3(5) of CENVAT Credit Rules, 2004, and remanded the matter for reconsideration by the adjudicating authority in line with a precedent. The appellant was granted a fair hearing opportunity for the fresh decision, emphasizing transparency and due process.</description>
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      <description>The judge set aside the decision rejecting the refund claim under Rule 3(5) of CENVAT Credit Rules, 2004, and remanded the matter for reconsideration by the adjudicating authority in line with a precedent. The appellant was granted a fair hearing opportunity for the fresh decision, emphasizing transparency and due process.</description>
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