Refund of CENVAT Credit - while deciding the refund claims, the lower authority has dis-allowed certain...

Refund of CENVAT Credit - while deciding the refund claims, the lower authority has dis-allowed certain credits without issuing a proper SCN and without hearing the contentions of the appellants and some credits were not allowed on procedural issues - denial of Cenvat credit without giving an opportunity of being heard is not permissible - remanded .....

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