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    <title>2023 (1) TMI 251 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by the Member (Judicial) through remand, directing the Adjudicating Authority to reevaluate the evidence presented by the appellant regarding invoices issued in the names of other units. The Adjudicating Authority was instructed to provide a clear finding on the admissibility of the evidence, emphasizing a fair opportunity for the appellant to present their case. The decision highlighted the importance of a thorough review and proper consideration of evidence in determining the refund claim outcome.</description>
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      <description>The appeal was allowed by the Member (Judicial) through remand, directing the Adjudicating Authority to reevaluate the evidence presented by the appellant regarding invoices issued in the names of other units. The Adjudicating Authority was instructed to provide a clear finding on the admissibility of the evidence, emphasizing a fair opportunity for the appellant to present their case. The decision highlighted the importance of a thorough review and proper consideration of evidence in determining the refund claim outcome.</description>
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