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2019 (5) TMI 1578 - CESTAT NEW DELHIRefund of excess duty paid - import of palm acid oil - denial on the ground that the appellant has failed to produce any document to establish that the existence of duty paid by them has not been passed on to any person - It has also been prayed that the matter may be remanded to the learned Commissioner to decide the Appeal afresh - HELD THAT:- It is appropriate to remand the matter to the learned Commissioner to decide the Appeal afresh after taking into consideration the aforesaid decision of the Tribunal in the matter of M/S SURENDRA INDUSTRIES VERSUS CC, JAIPUR [2018 (4) TMI 978 - CESTAT NEW DELHI] where it was held that rejection of refund application by the authorities below, on the ground that the assessment order has not been challenged, cannot be sustained. Appeal allowed by way of remand.
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