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    <title>2018 (6) TMI 811 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the appellant&#039;s right to address other issues in the refund claim before the Original Adjudicating Authority within 60 days of the order. The judgment highlights the importance of fulfilling specific requirements for refund claims, such as registration with relevant authorities, and underscores the need for proper documentation and evidence to support refund claims. The decision to remand the matter for fresh adjudication emphasizes the principle of providing a fair opportunity for the appellant to present their case and address any issues raised in the refund claim rejection.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361984</link>
      <description>The Tribunal allowed the appeal by way of remand, emphasizing the appellant&#039;s right to address other issues in the refund claim before the Original Adjudicating Authority within 60 days of the order. The judgment highlights the importance of fulfilling specific requirements for refund claims, such as registration with relevant authorities, and underscores the need for proper documentation and evidence to support refund claims. The decision to remand the matter for fresh adjudication emphasizes the principle of providing a fair opportunity for the appellant to present their case and address any issues raised in the refund claim rejection.</description>
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      <pubDate>Thu, 31 May 2018 00:00:00 +0530</pubDate>
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