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2018 (3) TMI 1417 - AT - Central ExciseScope of SCN - Refund claim - rejection on the ground of limitation u/s 11B of the CEA 1944, which was not a ground in the SCN - Held that: - time limitation was not a ground raised in the SCN - There is no discussion in the orders of both the lower authorities on the submission of the appellant on the issue of unjust enrichment and the documents submitted by the appellant to substantiate their claim. The matter requires re-examination by the adjudicating authority in terms of SCN dt.25.6.2015 - appeal allowed by way of remand.
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