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2018 (8) TMI 885 - AT - Central ExciseRefund claim - refund rejected in terms of value addition norms - Area Based Exemption - N/N. 56/02-CE dt.14.11.2002 - Held that:- As the SCN dated 7.5.2014 was not adjudicated, in that circumstance, the impugned order was not required to be passed by the Commissioner (Appeals). Moreover, the proceedings were initiated vide show cause notice dated 7.5.2014 has been drooped against the appellant - impugned order not sustainable - appeal allowed - decided in favor of appellant.
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