Commissioner (Appeals) Accused of Contempt for Challenging Delhi HC Ruling on SAD Refund Without Considering Circular.

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....Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court that since the said circular was not brought to the notice, the Judgement is not correct. The said action on the part of the Commissioner (Appeals) amounts to contempt of the Hon'ble High Court - AT....