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2012 (10) TMI 763 - CESTAT, NEW DELHIWhether the non issuance of show cause notice can be held to be fatal to the Revenue’s case or the Revenue should be granted an opportunity to issue show cause notice – Held that:- Non issuance of show cause notice would not make the respondent automatically entitle to refund claim, without considering the merits of the case - issuance of show cause notice was the preliminary requirement - matter stands remanded to the lower authorities for observing such principles of natural justice
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