https://www.taxtmi.com/caselaws?id=750615 The Tribunal upheld the Ld. Commissioner (Appeals)' decision, dismissing the Revenue's appeal. It ruled that the respondent was entitled to the benefit of the more advantageous notification, as two beneficial notifications were applicable. The Tribunal found no ambiguity in the notification and determined that the refund claim was maintainable, affirming the respondent's entitlement. en-us Wed, 20 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750615 The Tribunal upheld the Ld. Commissioner (Appeals)' decision, dismissing the Revenue's appeal. It ruled that the respondent was entitled to the benefit of the more advantageous notification, as two beneficial notifications were applicable. The Tribunal found no ambiguity in the notification and determined that the refund claim was maintainable, affirming the respondent's entitlement. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750615