https://www.taxtmi.com/caselaws?id=328596 The Appellate Tribunal rejected the appeal against the Commissioner (Appeals) orders due to the lack of clear findings on the enhancement of value in the appellate orders. The Tribunal noted that while the paragraph addressing the enhancement was consistent in all three orders, the final findings were missing in two of them. As there was no specific finding against the enhancement of value, the rejection of the refund claims based on those orders was upheld. The Tribunal found no merit in the appeal as no appeal was lodged against the allegedly flawed orders of the Commissioner (Appeals). en-us Wed, 25 May 2016 00:00:00 +0530 Thu, 24 Aug 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328596 The Appellate Tribunal rejected the appeal against the Commissioner (Appeals) orders due to the lack of clear findings on the enhancement of value in the appellate orders. The Tribunal noted that while the paragraph addressing the enhancement was consistent in all three orders, the final findings were missing in two of them. As there was no specific finding against the enhancement of value, the rejection of the refund claims based on those orders was upheld. The Tribunal found no merit in the appeal as no appeal was lodged against the allegedly flawed orders of the Commissioner (Appeals). Case-Laws Customs Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328596