2024 (6) TMI 1188

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....: 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 (for short "the CESTAT") in Customs Appeal....

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....t 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 advocate appearing for the appellant has submitted that the order p....