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2018 (2) TMI 1575 - AT - CustomsRefund of excess duty paid - benefit of N/N. 21/2002-Cus dated 1.3.2002 at serial no.248(1) - denial on the ground that they had complied with all the provisions of exemption notification and that relocation did not, in any way, breach the conditions specified therein - Held that: - on perusal of the records, it is seen that the rejection of the refund claim was without fulfillment of the prerequisite of a notice of the grounds on which the refund application was sought to be rejected. Not only is this a legal precondition but is necessary to ascertain the legality and propriety of rejection of the claim by the lower authority. We are deprived of such touchstone. The only option before us is to restore the refund application to the original authority for disposal in accordance with the provisions of section 27 of Customs Act, 1962 - appeal restored.
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