CESTAT allowed the appeal and set aside the impugned order...

CESTAT allowed the appeal and set aside the impugned order confirming a demand for an alleged erroneous refund. The Tribunal held that the appellant had complied with all substantive conditions of Notification No.20/2007-CE throughout the relevant period and that revenue did not dispute such eligibility; the filing of claims under Notification No.56/2003-CE was a mere inadvertent error. Refunds subsequently sanctioned under Notification No.20/2007-CE showed no infirmity in the sanctioning officer's orders. In the absence of any challenge to the original refund orders and applying established judicial principle that an appellant is not estopped from later claiming the correct exemption, the demand was unsustainable and the appeal was allowed.

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