2008 (2) TMI 713

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....for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. SDK(1782) 444/AUR/2002, dated 31-7-2002, which set aside the order-in-original. 2. The brief facts of the case are that the appellant filed a refund claim for Rs. 60,716/- on the ground of excess payment of special excise duty by oversight. The said refund was sanctioned by the adjudicating authori....

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....ciples of natural justice. On perusal of the order-in-appeal I find that the learned Commissioner (Appeals) in his order-in-appeal in paragraph 3 held as under : "3. Respondents were given opportunity to file cross-objection, and also opportunities for personal hearing on three different dates, while written submissions were filed, personal hearing was not attended. Accordingly, the subjec....