Firm Allowed to Challenge Duty Drawback Decision; Tribunal's Jurisdiction Not Initially Disputed by Revenue.

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....Jurisdiction of tribunal to entertain appeal related to duty drawback - In the peculiar facts of this case where the Revenue originally had not taken any objection on the appeal being heard by the learned CESTAT, and had also, following the order of the learned CESTAT, sanctioned refund of the Drawback, the Firm should not be left remediless - opportunity granted to the Firm to prefer a revision, under Section 129DD of the Customs Act, against the order dated 14.05.2018 passed by the Commissioner (Appeals). - HC....