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    <title>2018 (5) TMI 1124 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed by way of remand, emphasizing the need for a re-evaluation of the refund claim considering procedural and substantive aspects, ensuring a fair determination based on legal principles and natural justice. The Judicial Member found the issue related to a short debit of CENVAT credit, not a short-payment of taxes, and directed the original authority to re-examine the claim with verified supporting documents. The decision underscored adherence to principles of natural justice and consideration of legal precedents cited by the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360560</link>
      <description>The appeal was allowed by way of remand, emphasizing the need for a re-evaluation of the refund claim considering procedural and substantive aspects, ensuring a fair determination based on legal principles and natural justice. The Judicial Member found the issue related to a short debit of CENVAT credit, not a short-payment of taxes, and directed the original authority to re-examine the claim with verified supporting documents. The decision underscored adherence to principles of natural justice and consideration of legal precedents cited by the appellant.</description>
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      <pubDate>Fri, 06 Apr 2018 00:00:00 +0530</pubDate>
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