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<h1>Govt Withdraws Appeal, Taxpayer Wins Refund After Conceding Legal Interpretation in Tribunal Proceedings</h1> <h3>Union of India Versus Slovak India Trading Co. Pvt. Ltd.</h3> SC dismissed SLP after UOI conceded that underlying Tribunal decisions were not appealed, thereby affirming HC's order granting assessee's refund based on ... - The Supreme Court condoned the delay and dismissed the special leave petition as the Union of India conceded that the decisions relied upon by the Tribunal were not appealed against. The High Court affirmed the Tribunal's order granting the assessee a refund under certain circumstances.