2018 (1) TMI 1475

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..... ly tenable". In my opinion, this passing remark without giving any reason seems to be inappropriate - the adjudicating authority should reconsider the entire issue of the refund and pass an order deciding the issue on the allegations made in the show cause notice - appeal allowed by way of remand. - Appeal No. E/10941/2017-SM - Final Order No. A/10007/2018-WZB/AHD - Dated:- 2-1-2018 - Shri M.V. .....

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..... hority seems to be correct, however, I find that the First Appellate Authority has recorded a passing remark that refund being rejected on two grounds is not legally tenable . In my opinion, this passing remark without giving any reason seems to be inappropriate. In the facts and circumstances of the case, in my view, the adjudicating authority should reconsider the entire issue of the refund and .....

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