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    <title>1982 (1) TMI 199 - GOVERNMENT OF INDIA</title>
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    <description>Refund claims rejected on disputed factual grounds, including delay, alleged non-furnishing of indents, and absence of the master&#039;s signatures, were required to be reconsidered because the claimants said they had not been heard before rejection. The matter was remitted for de novo adjudication by the original authority through a reasoned speaking order after granting a personal hearing, in observance of natural justice. The earlier rejection was not sustained.</description>
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