2017 (4) TMI 651

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Respondent : Mr. Udit Seth, Advocate S.J. VAZIFDAR, C.J. (ORAL) This is an appeal against the order of the Customs, Excise & Services Tax Appellate Tribunal (for short 'the Tribunal') dated 29.10.2005 (Annexure A-6), setting aside the order of the Appellate Authority, rejecting the petitioner's claim for refund. 2. According to the appellant, following substantial questions of law arise:-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority?" 3. The first four questions do not raise substantial questions of law. The Assessing Authority had rejected the respondent's/assessee's application for refund. The petitioner's appeal against the same was allowed by the order of the Appellate Authority dated 16.11.2001. That order has attained finality. The same was not challenged by the appellant/revenue. Despite the same, the Assessin....