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CESTAT adjudicated a dispute concerning duty refund, finding in favor of the appellant. The tribunal held that the Revenue's appeal challenging refund orders was procedurally flawed, as the underlying assessment order was not contested. The tribunal emphasized that challenging a downstream refund order without first challenging the primary assessment order is legally unsustainable. The Revenue's reliance on an undisclosed test report and failure to provide substantive evidence further weakened its case. Consequently, the tribunal set aside the Commissioner (Appeals) order, confirming the original refund and upholding the appellant's entitlement to the claimed duty refund.
CESTAT adjudicated a dispute concerning duty refund, finding in favor of the appellant. The tribunal held that the Revenue's appeal challenging refund orders was procedurally flawed, as the underlying assessment order was not contested. The tribunal emphasized that challenging a downstream refund order without first challenging the primary assessment order is legally unsustainable. The Revenue's reliance on an undisclosed test report and failure to provide substantive evidence further weakened its case. Consequently, the tribunal set aside the Commissioner (Appeals) order, confirming the original refund and upholding the appellant's entitlement to the claimed duty refund.
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