https://www.taxtmi.com/caselaws?id=262863 The High Court dismissed the Tax Appeal filed by the Revenue challenging a Customs, Excise & Service Tax Appellate Tribunal's order allowing a refund, citing Section 28 of the Customs Act, 1962. The Court upheld the show cause notice issued post the Commissioner (Appeals) order for refund recovery. Additionally, the Court ruled the appeal as not maintainable due to the amount being below the threshold specified in a 2011 instruction, following the precedent set in a previous case. The decision favored the assessee over the Revenue, emphasizing compliance with legal provisions and administrative actions' validity. en-us Mon, 02 Feb 2015 00:00:00 +0530 Fri, 21 Aug 2015 07:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262863 The High Court dismissed the Tax Appeal filed by the Revenue challenging a Customs, Excise & Service Tax Appellate Tribunal's order allowing a refund, citing Section 28 of the Customs Act, 1962. The Court upheld the show cause notice issued post the Commissioner (Appeals) order for refund recovery. Additionally, the Court ruled the appeal as not maintainable due to the amount being below the threshold specified in a 2011 instruction, following the precedent set in a previous case. The decision favored the assessee over the Revenue, emphasizing compliance with legal provisions and administrative actions' validity. Case-Laws Customs Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262863