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2015 (11) TMI 1594 - CESTAT MUMBAIRefund claim - N/N. 17/2011 dated 1/3/2011 - Held that: - appellant could not file reply and also not attended the hearing. However, appellant produced all the records before the Commissioner(Appeals). The Commissioner(Appeals) has refused to accept the said documents on the ground that these are the additional documents produced first time, therefore the same cannot be taken on record under Rule 5 - Since, Adjudicating authority had no occasion to go through the documents, it is in the interest of justice that the matter should be remanded back to the Original Adjudicating authority - appeal disposed off - matter remanded back.
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