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    <title>2005 (5) TMI 645 - CESTAT KOLKATA</title>
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    <description>The bench allowed the appeal by way of remand, directing the lower authority to decide the issue while adhering to the principles of natural justice. The judgment clarifies the scope of the Commissioner (Appeals)&#039;s power to remand a matter to the lower authority in the context of a dispute over the acceptance of accounts for a refund claim. The decision reinforces the authority of the Commissioner (Appeals) to remand a case for further consideration, emphasizing the importance of following principles of natural justice in such instances.</description>
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      <description>The bench allowed the appeal by way of remand, directing the lower authority to decide the issue while adhering to the principles of natural justice. The judgment clarifies the scope of the Commissioner (Appeals)&#039;s power to remand a matter to the lower authority in the context of a dispute over the acceptance of accounts for a refund claim. The decision reinforces the authority of the Commissioner (Appeals) to remand a case for further consideration, emphasizing the importance of following principles of natural justice in such instances.</description>
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