2024 (2) TMI 903

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.... Akshay Amritanshu, Sr. Standing Counsel, Ms. Anjali Kumari, Mr. Samyak Jain, Mr. Ayush Raj, Advocates. For the Respondent: Mr. N.K. Sharma, Mr. Kapil Gautam, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant impugns order dated 24.11.2022 whereby the Custom Excise and Central Tax Tribunal has allowed the appeal filed by the respondent and permitted refund in terms of Sectio....

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....by the 2019 notification. 4. Learned counsel for the appellant contends that the impugned order erred in not applying the second proviso to Section 142(3) of the said Act and as such an appeal would still be maintainable. 5. Reference may be had to Para 1.3 of instruction dated 17.08.2011 which reads as under: (Adverse judgments relating to the following should be contested irrespective of t....