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2015 (10) TMI 1204 - AT - Central ExciseDenial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that:- during the personal hearing on 17.03.2011, the representative of the appellant explained in detail on the export and other issues. The appellant after the personal hearing by letter dated 05.05.2011 replied the enquiries made by the Commissioner (Appeals) during the personal hearing. The Show Cause Notices were issued on the basis of the verification report of the Superintendent, which was not disclosed to appellant, as contended by the learned advocate. It is noted that appellant produced the documents which were not properly considered by the lower authorities. The findings of the Adjudicating Authority in this regard are misconceived. Thus, the impugned orders were passed without proper appreciation of the evidences, as placed by the appellant. In my considered view, the Adjudicating Authority should have examined the documents in proper manner and also provide the copy of the investigation report as referred in the Show Cause Notice, to the appellants. - Matter remanded back - Decided in favour of assessee.
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