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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the significance of upholding the principles of natural justice and ensuring a fair and transparent adjudication process in matters concerning refunds and legal proceedings. The Order-in-Original was set aside due to the violation of the principles of natural justice, specifically the failure to issue a Show Cause Notice, and the matter was remanded to the Adjudicating Authority for a fresh decision.</description>
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      <description>The Tribunal allowed the appeal by way of remand, emphasizing the significance of upholding the principles of natural justice and ensuring a fair and transparent adjudication process in matters concerning refunds and legal proceedings. The Order-in-Original was set aside due to the violation of the principles of natural justice, specifically the failure to issue a Show Cause Notice, and the matter was remanded to the Adjudicating Authority for a fresh decision.</description>
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