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    <title>2023 (9) TMI 5 - CESTAT KOLKATA</title>
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    <description>The Tribunal found in favor of the appellant, holding that the rejection of their special rate fixation applications was not legally justified. The impugned order was set aside, and the matter was remanded to the Commissioner for a decision on the special rate fixation applications based on merit. The appellant&#039;s appeal was successful.</description>
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      <description>The Tribunal found in favor of the appellant, holding that the rejection of their special rate fixation applications was not legally justified. The impugned order was set aside, and the matter was remanded to the Commissioner for a decision on the special rate fixation applications based on merit. The appellant&#039;s appeal was successful.</description>
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