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2016 (11) TMI 1746 - AT - Service TaxRefund claim - confirmation of the adjudication order without appreciating the difficulties of the appellant - Rule 5 of Cenvat Credit Rules, 2004 - HELD THAT:- The matters are remanded to learned adjudicating authority to grant fair opportunity of hearing to the appellant for pleading both on facts and law as well as evidence. Considering the same, the authority shall resolve the dispute at the grass root. Appeal remanded to learned adjudicating authority.
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