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2023 (3) TMI 494 - AT - Central ExciseSeeking grant of refund - rejection of part refund claim on the ground that the conditions with regard to 129 AR3As not fulfilled - HELD THAT:- From the refund application, it is clear that the appellant had submitted all the 144 AR3As. Therefore, there seems to be no reason on the partly refund is denied out of the total AR3As. Moreover, the appellant much before the passing of the adjudication order vide their letter dated 20.04.2011, brought to the knowledge of the commissioner referring their refund application that they had submitted all 144 AR3As along with the refund application. There is no dispute that the appellant had submitted all 144 AR3As. Therefore, there are no lapse on part of the appellant. It appears from the order that the cognizance of letter dated 20.04.2011 was not taken by the Adjudicating Authority. Therefore, the matter needs to be re considered taking into consideration that the appellant have submitted all the 144 AR3As. The appeal is allowed by way of remand to the adjudicating authority.
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