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2017 (9) TMI 1393 - AT - CustomsRefund of SAD - N/N. 102/2007 - natural justice - case of appellant is that they were not issued with a deficiency memo or SCN or given a personal hearing before passing the adjudication order - Held that: - it is evident that appellant has not been given a chance to defend his case - also, an opportunity of personal hearing was not given - it is fit to remand the matter, so as to give opportunity to the appellant to establish his case - appeal allowed by way of remand.
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