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    <title>2023 (4) TMI 1203 - CESTAT NEW DELHI</title>
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    <description>The Hon&#039;ble High Court of Delhi remanded three appeals to the Appellate Tribunal CESTAT New Delhi for reexamination of refund claims due to noted discrepancies. Despite opportunities to address deficiencies, the appellants failed to rectify the incomplete claims, leading to rejection by the Tribunal and subsequent confirmation of incompleteness. Lack of new evidence during the remand process resulted in upholding the rejection of appeals against the Commissioner (Appeals) orders. The final decision, pronounced on 27.04.2023, maintained the findings of the incomplete nature of the claims.</description>
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      <title>2023 (4) TMI 1203 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=437177</link>
      <description>The Hon&#039;ble High Court of Delhi remanded three appeals to the Appellate Tribunal CESTAT New Delhi for reexamination of refund claims due to noted discrepancies. Despite opportunities to address deficiencies, the appellants failed to rectify the incomplete claims, leading to rejection by the Tribunal and subsequent confirmation of incompleteness. Lack of new evidence during the remand process resulted in upholding the rejection of appeals against the Commissioner (Appeals) orders. The final decision, pronounced on 27.04.2023, maintained the findings of the incomplete nature of the claims.</description>
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