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    <title>2021 (6) TMI 833 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the rejection of the conversion of free shipping bills to drawback scheme due to lack of reasons provided, violating natural justice principles. Emphasizing the importance of reasoning in decisions, the Tribunal directed the authority to provide specific grounds for rejection to ensure transparency and facilitate judicial review. By remanding the matters with instructions to record reasons, the Tribunal upheld fairness, transparency, and accountability in administrative processes, highlighting the necessity of reasoned decision-making to maintain faith in the justice system.</description>
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      <description>The Tribunal allowed the appeals, setting aside the rejection of the conversion of free shipping bills to drawback scheme due to lack of reasons provided, violating natural justice principles. Emphasizing the importance of reasoning in decisions, the Tribunal directed the authority to provide specific grounds for rejection to ensure transparency and facilitate judicial review. By remanding the matters with instructions to record reasons, the Tribunal upheld fairness, transparency, and accountability in administrative processes, highlighting the necessity of reasoned decision-making to maintain faith in the justice system.</description>
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