CESTAT Confirms Compliance with Notification No. 20/2007; Revenue Appeals Dismissed, Decision Stands Final Despite Disagreement.

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....Rejection of refund claims - The finding of fact recorded by the Commissioner of Appeals in respect of the fulfillment of the requirement under Notification No. 20/2007 dated 25.04.2007 by the petitioner, in view of the dismissal of the Revenue appeals by the CESTAT has attained finality. Such findings of fact cannot be unilaterally disregarded by the Departmental Officer merely because it was not agreeable to them. - HC....