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    <description>The High Court quashed the Assistant Commissioner&#039;s order and allowed the rebate claims of the petitioners. The Court held that reliance on the invalidated Notification No. 10/2004-CE(NT) was impermissible and contrary to binding precedent. Rebate claims were allowed without remand, as rejection was solely based on the invalid notification.</description>
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      <description>The High Court quashed the Assistant Commissioner&#039;s order and allowed the rebate claims of the petitioners. The Court held that reliance on the invalidated Notification No. 10/2004-CE(NT) was impermissible and contrary to binding precedent. Rebate claims were allowed without remand, as rejection was solely based on the invalid notification.</description>
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