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    <title>2015 (10) TMI 151 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal remanded the matter to the adjudicating authority for a proper examination of the documents submitted by the appellant regarding the refund claim of unutilised CENVAT credit. It emphasized the need for a thorough assessment of the link between the inputs used and the exported goods to accurately claim the credit. The Tribunal dismissed one appeal as infructuous and set aside the impugned order in another appeal for reconsideration, directing a fair opportunity of hearing before a decision is made.</description>
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      <description>The Tribunal remanded the matter to the adjudicating authority for a proper examination of the documents submitted by the appellant regarding the refund claim of unutilised CENVAT credit. It emphasized the need for a thorough assessment of the link between the inputs used and the exported goods to accurately claim the credit. The Tribunal dismissed one appeal as infructuous and set aside the impugned order in another appeal for reconsideration, directing a fair opportunity of hearing before a decision is made.</description>
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