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2017 (6) TMI 265 - CESTAT BANGALORERefund claim - The grievance of the appellant is that the original adjudicating authority, before rejection of the refund, never issued a show-cause notice detailing the grounds for proposed rejection of refund claim so that the appellant would have the opportunity to give their submissions - Held that: - the original authority did not issue a SCN detailing the grounds under which the refund claim is proposed to be rejected - He has also failed to extend an opportunity to the appellant to make good any omissions such as furnishing copies of relevant agreements and other documents - matter remanded back to the original authority with the direction to issue a consolidated SCN detailing all the grounds under which the refund claim is proposed for rejection - appeal allowed by way of remand.
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