https://www.taxtmi.com/caselaws?id=124830 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals)' order and reinstating the original order-in-original. The Tribunal emphasized that the appeal was solely against the refund claim rejection, and the Commissioner (Appeals) exceeded authority by ordering re-assessment without proper invocation of relevant provisions. The case focused on the mistaken declaration leading to a refund claim rejection, highlighting the limited scope of appeal against refund claims and the necessity of invoking specific provisions for re-assessment. en-us Fri, 26 Sep 2008 00:00:00 +0530 Tue, 29 Aug 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124830 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals)' order and reinstating the original order-in-original. The Tribunal emphasized that the appeal was solely against the refund claim rejection, and the Commissioner (Appeals) exceeded authority by ordering re-assessment without proper invocation of relevant provisions. The case focused on the mistaken declaration leading to a refund claim rejection, highlighting the limited scope of appeal against refund claims and the necessity of invoking specific provisions for re-assessment. Case-Laws Customs Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124830