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2017 (1) TMI 212 - CESTAT CHANDIGARHRefund - Rule 96ZH of the C.E.R., 1944 - Notification No. 15/98-CE(NT) - Penalty - Held that: - it is evident that the grounds on which the refund was rejected have not been fully examined by the First Appellate Authority. The First Appellate Authority has examined the ground of limitation and unjust enrichment. However, he has given no findings on the main grounds of rejection by the Adjudicating Authority that no excess duty had been paid by the respondent, substantive requirements of Section 11B of the Act are not met and lack of provision for grant of refund of Modvat credit of capital goods - Appeal allowed by way of remand - decided in favor of the assessee.
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