CESTAT having lack of jurisdiction on appeals against Orders of Commissioner (Appeals) on Duty Drawback; refund order was quashed

Commissioner Of Customs Vs Sans Frontiers (Delhi High Court) Conclusion: The order passed by CESTAT was without jurisdiction, the Revenue, thus, was right in observing that the refund order sanctioned in favour of the Firm pursuant to the order of CESTAT, was required to be reviewed. Therefore, the appeal preferred by the Firm before CESTAT was not maintainable and the order passed by Tribunal was thus void ab initio. Held: In cross appeals against the revenue, the Firm (M/s Sans Frontiers) impugned a Demand cum Show Cause Notice dated issued by the respondent [Commissioner of Customs (Exports...