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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal Upholds Rejection of Refund Claim on Imported Goods</h1> The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner (Appeals)'s decision to reject the appellants' refund claim regarding special additional ... Dutiability The Appellate Tribunal CEGAT, New Delhi heard 7 appeals together regarding the imposition of special additional duty on imported warehoused goods. The appellants' refund claim was rejected by the department, but the Commissioner (Appeals) upheld the decision based on the judgment of the Apex Court in the case of M/s. Kiran Spinning Mills. The Tribunal, following the Apex Court's decision, upheld the Commissioner's order, rejecting the appeals.

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