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2015 (10) TMI 1661 - CESTAT AHMEDABADRefund claim - Unutilized CENVAT Credit - Violation of principle of natural justice - Held that:- Commissioner (Appeals) while observing that the adjudicating authority had neither passed a speaking order nor issued a show cause notice, then, the adjudicating authority should be directed to pass either a speaking order or to issue show cause notice, if necessary, in the interest of justice. - impugned orders are set-aside and the matter is remanded to the adjudicating authority to pass a speaking order after observing the principles of natural justice - Decided in favour of assessee.
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