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    <title>2018 (7) TMI 538 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed, and the case remanded to the Commissioner (Appeals) for reconsideration solely on the issue of the recovery of the refund with interest. The Member emphasized the necessity of determining whether the refund was erroneous before initiating recovery proceedings, highlighting the importance of proper examination in such cases.</description>
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      <description>The appeal was allowed, and the case remanded to the Commissioner (Appeals) for reconsideration solely on the issue of the recovery of the refund with interest. The Member emphasized the necessity of determining whether the refund was erroneous before initiating recovery proceedings, highlighting the importance of proper examination in such cases.</description>
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