https://www.taxtmi.com/caselaws?id=278891 The revision application was allowed, setting aside the order of the Commissioner (Appeals). The recovery proceedings initiated against the applicant lacked a legal basis as the applicant's claim was accepted after due satisfaction despite not strictly complying with the Rules. The judgment emphasizes the significance of following procedural rules and ensuring the legality of recovery actions to avoid unjustified demands on applicants. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278891 The revision application was allowed, setting aside the order of the Commissioner (Appeals). The recovery proceedings initiated against the applicant lacked a legal basis as the applicant's claim was accepted after due satisfaction despite not strictly complying with the Rules. The judgment emphasizes the significance of following procedural rules and ensuring the legality of recovery actions to avoid unjustified demands on applicants. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278891