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    <title>2018 (3) TMI 93 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE set aside the rejection of the appellant&#039;s refund claim under the Cenvat Credit Rules. The Commissioner (Appeals) decision was overturned, and the case was remanded to the original authority for the appellant to provide the necessary export documents. The appellant&#039;s failure to submit Shipping Bills/Bill of Export hindered the computation of the relevant date for the limitation period. The original authority was directed to issue a fresh order considering the newly submitted documents, ensuring compliance with natural justice principles.</description>
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      <title>2018 (3) TMI 93 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=356390</link>
      <description>The Appellate Tribunal CESTAT BANGALORE set aside the rejection of the appellant&#039;s refund claim under the Cenvat Credit Rules. The Commissioner (Appeals) decision was overturned, and the case was remanded to the original authority for the appellant to provide the necessary export documents. The appellant&#039;s failure to submit Shipping Bills/Bill of Export hindered the computation of the relevant date for the limitation period. The original authority was directed to issue a fresh order considering the newly submitted documents, ensuring compliance with natural justice principles.</description>
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