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    <title>2018 (3) TMI 656 - KERALA HIGH COURT</title>
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    <description>The High Court allowed the appeal against the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order due to a lack of proper consideration and reasoning. The Tribunal failed to address the parties&#039; contentions adequately, leading to a flawed decision. Consequently, the High Court set aside the Tribunal&#039;s orders and directed a fresh hearing, emphasizing the need for a reasoned outcome. The appellants were granted the opportunity to claim a refund, and the matter was remitted to the Tribunal for a new hearing with detailed reasons for its conclusions.</description>
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      <description>The High Court allowed the appeal against the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order due to a lack of proper consideration and reasoning. The Tribunal failed to address the parties&#039; contentions adequately, leading to a flawed decision. Consequently, the High Court set aside the Tribunal&#039;s orders and directed a fresh hearing, emphasizing the need for a reasoned outcome. The appellants were granted the opportunity to claim a refund, and the matter was remitted to the Tribunal for a new hearing with detailed reasons for its conclusions.</description>
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