https://www.taxtmi.com/caselaws?id=123581 The Appellate Tribunal CESTAT, Chennai allowed the delayed appeals by Revenue, condoning the 10-day delay and granting COD applications. In Appeal No. C/113/08, the tribunal dismissed Revenue's challenge to the refund of Customs duty, emphasizing the maintainability issue due to the provisional assessment and related party transactions. The tribunal criticized the lower authorities for not rejecting the claim earlier based on the pending final assessment. Additionally, the tribunal granted stay applications by Revenue regarding the grant of refunds, scheduling the appeals for a hearing on a specific date to address the issue cautiously. en-us Wed, 28 May 2008 00:00:00 +0530 Tue, 18 Sep 2012 10:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123581 The Appellate Tribunal CESTAT, Chennai allowed the delayed appeals by Revenue, condoning the 10-day delay and granting COD applications. In Appeal No. C/113/08, the tribunal dismissed Revenue's challenge to the refund of Customs duty, emphasizing the maintainability issue due to the provisional assessment and related party transactions. The tribunal criticized the lower authorities for not rejecting the claim earlier based on the pending final assessment. Additionally, the tribunal granted stay applications by Revenue regarding the grant of refunds, scheduling the appeals for a hearing on a specific date to address the issue cautiously. Case-Laws Customs Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123581