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of <h1>Bombay High Court overturns Tribunal's decision, rules in favor of appellant. Tribunal erred in refund claim approval.</h1> <h3>Commissioner Versus Raymond Ltd.</h3> Commissioner Versus Raymond Ltd. - 2013 (30) S.T.R. J118 (Bom.) The Bombay High Court admitted the case based on substantial questions of law regarding the Tribunal's decision to allow the respondent's refund claim for Cenvat credit without proving duty-free clearance of exported goods. The Tribunal's decision was also questioned for not following a relevant judgment and being contrary to the evidence on record.
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