Court's Role in Revenue Appeal: Only Legal Questions Addressed, No Re-examination of Facts or Evidence.

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....Revenue appeal - Question of law or facts - Drawback claim - If there is violation of the principles of natural justice, the court can interfere. If there is an error of law apparent in the order, it vitiates it. The court will not re-examine facts or evidence. It cannot substitute its views with that of the court or authority below. If the finding on facts is plausible, the court will not interfere. - HC....