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<h1>CEGAT Upholds Assam Refund: Revenue's Appeal Rejected for Delay in Duty Payment Details</h1> The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal against the Commissioner (Appeals) order regarding a refund under Notfn. No. 33/99. ... Exemption - Notification No. 33/99-C.E. - Delay in filing The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal against the Commissioner (Appeals) order regarding a refund under Notfn. No. 33/99. The delay in filing duty payment particulars did not deny the benefit of the notification, which required suo motu refunds for certain Assam areas without a formal application. The Tribunal cited a previous case where a similar appeal was rejected, leading to the rejection of the Revenue's appeal in this case.