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    <title>2015 (4) TMI 131 - CESTAT AHMEDABAD</title>
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    <description>The judge set aside the impugned order and remanded the matter back to the first appellate authority for a decision on merits following the principles of natural justice. The appeal was allowed by way of remand, indicating that the first appellate authority should reconsider the issues and make a decision based on the evidence presented. The operative part of the judgment was pronounced in court, emphasizing the direction for a thorough reconsideration of the refund claims and a fair decision based on the evidence and legal principles involved.</description>
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      <description>The judge set aside the impugned order and remanded the matter back to the first appellate authority for a decision on merits following the principles of natural justice. The appeal was allowed by way of remand, indicating that the first appellate authority should reconsider the issues and make a decision based on the evidence presented. The operative part of the judgment was pronounced in court, emphasizing the direction for a thorough reconsideration of the refund claims and a fair decision based on the evidence and legal principles involved.</description>
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