https://www.taxtmi.com/caselaws?id=772752 CESTAT Kolkata held that Revenue's appeal against refund orders was legally flawed as it failed to challenge the underlying final assessment order. Following established precedent, refund orders are merely execution of assessment directions and cannot be challenged independently. The tribunal found Revenue's reliance on an undisclosed test report violated natural justice principles. The appeal was allowed, setting aside the Commissioner's order and confirming the refund due to the appellant. en-us Tue, 01 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772752 CESTAT Kolkata held that Revenue's appeal against refund orders was legally flawed as it failed to challenge the underlying final assessment order. Following established precedent, refund orders are merely execution of assessment directions and cannot be challenged independently. The tribunal found Revenue's reliance on an undisclosed test report violated natural justice principles. The appeal was allowed, setting aside the Commissioner's order and confirming the refund due to the appellant. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772752