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2016 (11) TMI 686 - AT - Central ExciseRefund - principles of unjust enrichment - seeking audit report and details of information collected during special audit u/s 14A - Valuation - aerated waters falling under chapter 22 of CETA 1985 - assessable value not acceptable to Department - Held that: - the appellant has indeed not been given a fair opportunity to adequately counter the findings in the cost audit report and the basis of such findings therein - It is very much in the realm of possibility that had the appellant been given full details of report/document regarding cost audit report he could have presented his defence accordingly. In the fitness of things we therefore order that appellant should be given a copy of the cost audit report and all relied upon material/documents and be given an opportunity for both written and oral submissions following which denovo finalization/proceedings should be done by original authority - appeal allowed by way of remand.
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