Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]

By Shabna Rahim - On July 26, 2023 10:55 am - 2 mins read
Demand of Excess Refund Amount - Excess Refund Amount -Demand - Custom Duty on Inputs Lost in Fire - CESTAT Quashes Order - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for an excess refund amount of customs duty on inputs lost in fire based on mere presumption.  Comfort Polymers Pvt. Ltd, the appellant assessee was the manufacturer of water storage tanks and Foam Sheets chargeable to central excise duty…

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