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of <h1>CESTAT Bangalore dismisses Revenue's appeal in 2005 tax case, upholds Commissioner's order. Refund rejected, no merit in sanction.</h1> <h3>COMMISSIONER OF CUSTOMS, BELGAUM Versus GOKAK MILLS</h3> The Revenue's appeal was dismissed by CESTAT, Bangalore in 2005 (12) TMI 197. The decision upheld the Commissioner's order, deeming the show cause notice ... Refund claim - Review of - Show cause notice - Legality of The Revenue appealed against a decision where refund was held due as refund sanction orders were not reviewed. The show cause notice to reopen the matter was deemed unjust as per legal judgments. The Commissioner's order was upheld as legal and proper, rejecting the appeal due to lack of merit. (2005 (12) TMI 197 - CESTAT, BANGALORE)
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