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    <description>The Tribunal remanded the case to the Commissioner (Appeals) after finding a violation of natural justice principles in rejecting a refund claim without granting a proper hearing opportunity. The appellant&#039;s evidence of adjournment requests was deemed credible, leading to the setting aside of the initial order. The Commissioner (Appeals) was directed to conduct a new hearing, consider the appeal grounds adequately, and issue a merit-based decision. The appellant was instructed to cooperate with the Department for the hearing process.</description>
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      <description>The Tribunal remanded the case to the Commissioner (Appeals) after finding a violation of natural justice principles in rejecting a refund claim without granting a proper hearing opportunity. The appellant&#039;s evidence of adjournment requests was deemed credible, leading to the setting aside of the initial order. The Commissioner (Appeals) was directed to conduct a new hearing, consider the appeal grounds adequately, and issue a merit-based decision. The appellant was instructed to cooperate with the Department for the hearing process.</description>
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