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    <title>2021 (6) TMI 747 - CESTAT BANGALORE</title>
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    <description>The Tribunal overturned the Commissioner of Customs (Appeals) order rejecting the appellant&#039;s refund claim, emphasizing the timely filing, double payment issue, and legal provisions. The Tribunal found the rejection based on time bar and jurisdictional grounds unsustainable, citing precedents and granting relief to the appellant.</description>
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      <description>The Tribunal overturned the Commissioner of Customs (Appeals) order rejecting the appellant&#039;s refund claim, emphasizing the timely filing, double payment issue, and legal provisions. The Tribunal found the rejection based on time bar and jurisdictional grounds unsustainable, citing precedents and granting relief to the appellant.</description>
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