https://www.taxtmi.com/caselaws?id=408274 The Tribunal set aside the impugned order confirming the demand of duty, interest, and penalty under Section 114A of the Customs Act, 1962. The appeal was allowed with consequential relief as the Revenue failed to challenge the original order sanctioning the refund, leading to procedural irregularities in the recovery proceedings. The Tribunal emphasized the importance of following proper appellate procedures and upheld the appellant's challenge to the demand based on the lack of legal sustainability in initiating recovery without challenging the initial refund order. en-us Mon, 31 May 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408274 The Tribunal set aside the impugned order confirming the demand of duty, interest, and penalty under Section 114A of the Customs Act, 1962. The appeal was allowed with consequential relief as the Revenue failed to challenge the original order sanctioning the refund, leading to procedural irregularities in the recovery proceedings. The Tribunal emphasized the importance of following proper appellate procedures and upheld the appellant's challenge to the demand based on the lack of legal sustainability in initiating recovery without challenging the initial refund order. Case-Laws Customs Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408274