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2021 (1) TMI 820 - HC - CustomsRefund of Rubber Cess - Validity of CESTAT order to Remand of the proceedings to the adjudicating authority - neither the Appellant nor the Respondent requested for remand of the proceedings - Appellant was not paid in pursuance of any assessment order and no factual aspect was required to be reexamined by the adjudicating authority - HELD THAT:- The appellate tribunal, on its own, should have looked into the matter on its own merits. For the purpose of considering the case-law referred to in the impugned order, the matter should not have been remanded. The impugned order passed by the appellate tribunal is hereby quashed and set-aside and the matter is remitted to the tribunal for being considered afresh on its own merits in accordance with law - Appeal allowed in part.
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