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2018 (7) TMI 1775 - CESTAT ALLAHABADPrinciples of Natural Justice - Refund claim - Sub-rule (3A) of Rule 6 of Cenvat Credit Rules, 2004 - refund rejected on the ground of limitation - Held that:- The learned Commissioner (Appeals) has not given any finding on said submissions covered by para-9 of written submission filed before him. The learned Commissioner (Appeals) should have considered all submissions before him and given his decision on acceptance or rejection grounds raised before him - the impugned order set aside and matter remanded back to the Commissioner (Appeals) to consideration of said submissions under said para-9 and any other submission and give a reasoned order - appeal allowed by way of remand.
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