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    <description>The Tribunal remanded the case for fresh adjudication due to the dropping of the demand notice for CENVAT Credit, leading to the rejection of the refund claim being re-examined. The appellant was granted a renewed opportunity to have their claim reconsidered in light of the changed circumstances, ensuring a reasonable hearing opportunity.</description>
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      <description>The Tribunal remanded the case for fresh adjudication due to the dropping of the demand notice for CENVAT Credit, leading to the rejection of the refund claim being re-examined. The appellant was granted a renewed opportunity to have their claim reconsidered in light of the changed circumstances, ensuring a reasonable hearing opportunity.</description>
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