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    <title>2022 (2) TMI 1169 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeals with consequential relief. M/s H.K. Impex was found to have received the inputs, used them in the manufacture of final products, and exported the same, entitling them to the rebate claimed. The penalties imposed on individuals were nullified as the primary allegation did not survive.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeals with consequential relief. M/s H.K. Impex was found to have received the inputs, used them in the manufacture of final products, and exported the same, entitling them to the rebate claimed. The penalties imposed on individuals were nullified as the primary allegation did not survive.</description>
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