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    <title>2024 (5) TMI 63 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, directing the restoration of the refund claim to the Original Authority for proper disposal. It mandated that any rejection, partial or full, must involve a reasonable, time-bound opportunity for the appellant to present their case before issuing a speaking order. The Tribunal emphasized expeditious processing, requiring completion within ninety days, with oversight by the jurisdictional Commissioner to ensure compliance with departmental instructions and the Tribunal&#039;s directions.</description>
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