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    <title>2018 (10) TMI 764 - CESTAT CHENNAI</title>
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    <description>The appellate tribunal set aside the decision rejecting the refund claim under section 11B of the Central Excise Act, 1944, due to alleged availing of CENVAT credit by the appellant. The tribunal directed a remand, emphasizing the importance of considering all relevant documents and evidence presented by the parties. The adjudicating authority was instructed to reassess the case, allowing the appellant to provide necessary documents and have a personal hearing for clarification on the alleged availing of CENVAT credit from Canara Bank.</description>
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      <description>The appellate tribunal set aside the decision rejecting the refund claim under section 11B of the Central Excise Act, 1944, due to alleged availing of CENVAT credit by the appellant. The tribunal directed a remand, emphasizing the importance of considering all relevant documents and evidence presented by the parties. The adjudicating authority was instructed to reassess the case, allowing the appellant to provide necessary documents and have a personal hearing for clarification on the alleged availing of CENVAT credit from Canara Bank.</description>
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