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TMI Blog2024 (6) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the Tribunal on merits by which the demand of cost recovery charges was set aside? - HELD THAT:- The appellate-revenue is bound by the Circular dated 22.2.2001 issued by the Central Board of Excise Customs which has repeatedly clarified that if any refund arises out of any order of adjudication passed by the Commissioner or CESTAT, unless the stay order is obtained, refund must be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing 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 No. C/10139 of 2022 : 5.1 Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal was right in the eyes of Law, to conclude that the revenue has no option except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 passed dated 12.3.2020 by the Tribunal setting aside the demand of cost recovery charges is challenged by way of Appeal and therefore, the Commissioner (Appeals) as well as the Tribunal could not have gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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