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2012 (2) TMI 419 - CESTAT NEW DELHIRestoration of appeal - Denial of refund claim - Incomplete refund claim - Held that:- original refund claim was returned to the appellant and was not processed on the ground that requisite documents were not supplied by the appellant. The learned Counsel submits that all the documents were subsequently given. In view of the above fact, we are of the view that inasmuch as, no decision has been taken by the adjudicating authority on the refund application filed by the appellant; the matter needs to be remanded to him. Needless to say that based on the facts and circumstances as also the submission of the Counsel for the appellant, if any, he would process the refund claim, after observing the principles of natural justice including issuance of the show cause notice - Decided in favour of assessee.
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