2024 (2) TMI 903

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....nsel, 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 Section 142(3) read with Section 54 and Sectio....

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....l 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 the amount involved: a.) Where the constitution....