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2016 (12) TMI 143 - CESTAT CHENNAIRejection of refund claim - lack of evidence - Notification No 17/2009 dated 07.07.2009 - period from 13.12.2009 to 30.12.2010 - principles of natural justice - Held that: - I find that the Order-in-Original is passed violating the principles of natural justice without according the appellants any opportunity to present their case. In view of the above, I remand the matter to the adjudicating authority for de-novo adjudication, directing him to accord reasonable opportunity to the appellant allowing them to raise all issues - appeal allowed by way of remand.
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