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    <title>2019 (9) TMI 283 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the order remanding the matter to the adjudicating authority. It found the Department&#039;s failure to grant a personal hearing and rejecting the refund application without a show-cause notice legally unsustainable. Emphasizing the Department&#039;s duty to comply with appellate orders and issue show-cause notices before rejecting refund applications, the Tribunal granted the appeal with any consequential relief, acknowledging the appellant&#039;s efforts to seek compliance with the Commissioner&#039;s directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=385515</link>
      <description>The Tribunal allowed the appeal, setting aside the order remanding the matter to the adjudicating authority. It found the Department&#039;s failure to grant a personal hearing and rejecting the refund application without a show-cause notice legally unsustainable. Emphasizing the Department&#039;s duty to comply with appellate orders and issue show-cause notices before rejecting refund applications, the Tribunal granted the appeal with any consequential relief, acknowledging the appellant&#039;s efforts to seek compliance with the Commissioner&#039;s directions.</description>
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