https://www.taxtmi.com/caselaws?id=291403 The CESTAT dismissed the appeal challenging the Commissioner (Appeals) decision regarding a rebate claim, advising the Revenue to seek redressal through the revisional authority. The applicant filed a Revision Application seeking condonation of delay, which was dismissed as frivolous. The Government examined the case records and found the essential condition for granting the rebate was met, allowing the rebate amount to the respondent despite a procedural lapse. The Government upheld the Commissioner (Appeals) order, citing compliance with essential conditions and relevant precedents in similar cases. en-us Fri, 18 Oct 2019 00:00:00 +0530 Mon, 09 Nov 2020 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291403 The CESTAT dismissed the appeal challenging the Commissioner (Appeals) decision regarding a rebate claim, advising the Revenue to seek redressal through the revisional authority. The applicant filed a Revision Application seeking condonation of delay, which was dismissed as frivolous. The Government examined the case records and found the essential condition for granting the rebate was met, allowing the rebate amount to the respondent despite a procedural lapse. The Government upheld the Commissioner (Appeals) order, citing compliance with essential conditions and relevant precedents in similar cases. Case-Laws Central Excise Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291403