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    <title>2002 (10) TMI 182 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue&#039;s appeal. The Tribunal upheld the Commissioner (Appeals) decision that the adjustment of refund claim against another company&#039;s duty demand was illegal, emphasizing the separate legal entities of the companies involved.</description>
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    <pubDate>Thu, 10 Oct 2002 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue&#039;s appeal. The Tribunal upheld the Commissioner (Appeals) decision that the adjustment of refund claim against another company&#039;s duty demand was illegal, emphasizing the separate legal entities of the companies involved.</description>
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