Appellate Tribunal grants refund after Commissioner's dismissal overturned

The Appellate Tribunal CESTAT granted refund to the assessee. The Commissioner (Appeals) dismissed the appeal, citing grounds drafted after the review order. The Tribunal found the grounds existed earlier, setting aside the Commissioner's order and remitting the case for a fresh decision on the refund merits. The appeal was allowed for remand.

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The Appellate Tribunal CESTAT, Chennai granted refund to the assessee, but the Revenue appealed to the Commissioner (Appeals) who dismissed the appeal due to grounds being drafted after the review order. The Tribunal found that the grounds of appeal existed at the time of the review order, so they set aside the Commissioner's order and remitted the case for fresh decision on the merits of the refund. The appeal was allowed for remand.

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