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<h1>Appellate Tribunal grants refund after Commissioner's dismissal overturned</h1> <h3>CC (AIR), Chennai Versus M/s. Micro Village Communication Pvt. Ltd.</h3> CC (AIR), Chennai Versus M/s. Micro Village Communication Pvt. Ltd. - TMI 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.