AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2024 (6) TMI 1188
X X X X Extracts X X X X
X X X X Extracts X X X X
....) For the Opponent(S) No. 1 : None ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. This appeal is filed under Section 130 of the Customs Act, 1962 by the Appellant-Revenue proposed the following substantial questions of law arising out from the order dated 6.2.2023 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e facts and circumstances of the case." 2. The facts are not required to be narrated as the only issue which arises in this appeal is as to whether the Tribunal could have confirmed the order passed by the Commissioner (Appeals) granting the refund pursuant to the order passed by the Tribunal on merits by which the demand of cost recovery charges was set aside. 3. Mr. C.B. Gupta, learned adv....