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    <title>2016 (12) TMI 262 - CESTAT AHMEDABAD</title>
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    <description>Rejection of a request to convert duty-free shipping bills into duty drawback shipping bills without giving the claimant an opportunity to explain the case or produce supporting evidence was treated as contrary to natural justice. Because the decision affected substantive entitlement to duty drawback, the absence of a hearing was material and could not be sustained. The impugned order was therefore set aside and the matter remanded for a fresh decision after affording an opportunity of hearing.</description>
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      <description>Rejection of a request to convert duty-free shipping bills into duty drawback shipping bills without giving the claimant an opportunity to explain the case or produce supporting evidence was treated as contrary to natural justice. Because the decision affected substantive entitlement to duty drawback, the absence of a hearing was material and could not be sustained. The impugned order was therefore set aside and the matter remanded for a fresh decision after affording an opportunity of hearing.</description>
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