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    <description>The appellate tribunal remanded the case back to the adjudicating authority for a comprehensive review within three months. The lower authorities were found to have failed in adequately considering legal provisions and judgments related to Cenvat credit, export duty payments, and rebate claims. The impugned order was set aside, and the appeal was allowed to ensure a thorough examination of the issues and the appellant&#039;s opportunity for submission and personal hearing.</description>
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      <description>The appellate tribunal remanded the case back to the adjudicating authority for a comprehensive review within three months. The lower authorities were found to have failed in adequately considering legal provisions and judgments related to Cenvat credit, export duty payments, and rebate claims. The impugned order was set aside, and the appeal was allowed to ensure a thorough examination of the issues and the appellant&#039;s opportunity for submission and personal hearing.</description>
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