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    <title>2017 (6) TMI 265 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the rejection of a refund claim amounting to Rs. 9,81,724/- due to lack of evidence that excise duty was not passed on to buyers. The Commissioner(Appeals) failed to issue a show-cause notice or request necessary documents before rejecting the claim. The Tribunal remanded the matter back to the original authority to issue a consolidated show-cause notice, request all relevant documents, and allow for a de novo adjudication with effective hearing. The appeal was allowed by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343994</link>
      <description>The Tribunal set aside the rejection of a refund claim amounting to Rs. 9,81,724/- due to lack of evidence that excise duty was not passed on to buyers. The Commissioner(Appeals) failed to issue a show-cause notice or request necessary documents before rejecting the claim. The Tribunal remanded the matter back to the original authority to issue a consolidated show-cause notice, request all relevant documents, and allow for a de novo adjudication with effective hearing. The appeal was allowed by way of remand.</description>
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