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2011 (4) TMI 488 - CESTAT, MUMBAILocus standi - Refund Claim - Provisions of Section 11B - Aggrieved person - The refund claim of M/s.CEAT Ltd. was rejected. Therefore, M/s.CEAT Ltd. filed an appeal against the said order and an appeal was also filed by the appellant against the rejection of the refund claim of M/s.CEAT Ltd. The lower appellate authority has rejected the appeal of the appellant holding that the appellant has no locus standi to file the present appeal as the appellant cannot be held to an aggrieved person in this case as refund claim has not been filed by them. - Held that:- the show-cause notice has been issued to the appellant earlier. Therefore, the observation of the lower appellate authority that the appellants have no locus standi to file the appeal is totally incorrect - appeal allowed and matter remanded back to to the original adjudicating authority to decide the issue.
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