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2018 (5) TMI 1497 - AT - Central ExciseRefund Claim - whether the appellant are entitled to refund of duty paid under the area based exemption N/N. 39/2001 dated 31.07.2001? - Held that: - Challenging the impugned order relating to refund claim, the Revenue has come in appeal when the show cause notice for recovery is pending adjudication - it is found from the record that the refund claim has already been sanctioned and paid to the respondent - the matter is remanded to the adjudicating authority to re-consider the issues afresh - appeal allowed by way of remand.
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