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Central Excise - Highlights / Catch Notes

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Rejection of Refund claim - The observation appears to be ...

Central Excise

March 16, 2019

Rejection of Refund claim - The observation appears to be arbitrary as nothing is forthcoming from his order as to why he disbelieved those documentary evidence or rejected those as insufficient. In a judicial proceeding, order has to be a reasoned one based on judicial analysis where whim and caprice have got no role to play.

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