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    <title>2016 (11) TMI 138 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the original adjudicating authority within one month, emphasizing the need for a fair opportunity for the appellant to present their case regarding the conversion of shipping bills for claiming duty drawback. Additionally, the Tribunal directed the adjudicating authority to reexamine the matter with a focus on providing the appellant with a fair chance to present evidence and be heard, highlighting the importance of upholding principles of natural justice in customs adjudication processes.</description>
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