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    <description>The appellate tribunal CESTAT MUMBAI ruled in favor of the Revenue, denying the refund of Rs. 4,29,223 to the assessee. The tribunal emphasized the requirement for an appeal against the assessment order before seeking a refund, citing legal precedents and a judgment by the Hon&#039;ble Rajasthan High Court.</description>
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      <description>The appellate tribunal CESTAT MUMBAI ruled in favor of the Revenue, denying the refund of Rs. 4,29,223 to the assessee. The tribunal emphasized the requirement for an appeal against the assessment order before seeking a refund, citing legal precedents and a judgment by the Hon&#039;ble Rajasthan High Court.</description>
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