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2006 (5) TMI 59 - AT - Central ExciseRejection of refund claim has to be by way of speaking order and that too after granting personal hearing to the appellant - Principles of Natural Justice are to be followed while rejecting any refund claim - Even if the appellant did not appear before the adjudicating authority, it is the duty of the authority to pass a speaking order and not simply intimate the assessee about rejection of their refund claim – impugned appeal against rejection of refund claim is allowed
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