https://www.taxtmi.com/caselaws?id=461178 The Tribunal allowed the Department to introduce an additional legal ground in the appeal proceedings based on a subsequent Supreme Court decision in ITC Ltd. Vs. CCE, Kolkata. This decision pertains to the refund of Countervailing Duty (CVD). The Tribunal concluded that pure questions of law can be raised at any stage, supporting the Department's request. However, it clarified that allowing the introduction of this legal ground does not determine its merits, which will be addressed during the substantive appeal hearing. The substantive appeal was adjourned pending a decision on the appeal filed before the Commissioner (Appeals). en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 19 Mar 2025 18:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461178 The Tribunal allowed the Department to introduce an additional legal ground in the appeal proceedings based on a subsequent Supreme Court decision in ITC Ltd. Vs. CCE, Kolkata. This decision pertains to the refund of Countervailing Duty (CVD). The Tribunal concluded that pure questions of law can be raised at any stage, supporting the Department's request. However, it clarified that allowing the introduction of this legal ground does not determine its merits, which will be addressed during the substantive appeal hearing. The substantive appeal was adjourned pending a decision on the appeal filed before the Commissioner (Appeals). Case-Laws Customs Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461178