Refund Claims Denied Without Proper Hearing; CENVAT Credit Case Remanded for Reconsideration Due to Procedural Errors.

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....Refund of CENVAT Credit - while deciding the refund claims, the lower authority has dis-allowed certain credits without issuing a proper SCN and without hearing the contentions of the appellants and some credits were not allowed on procedural issues - denial of Cenvat credit without giving an opportunity of being heard is not permissible - remanded....