2015 (12) TMI 922

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..... oth the sides and on perusal of the records, I find that the adjudicating authority rejected the refund claim of Rs. 1,19,851.00 (Special Additional Duty). Commissioner (Appeals) remanded the matter for denovo adjudication, afresh by considering the observation made him in the said order and to pass a suitable speaking order, by following the principles of natural justice within a period of three .....

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