CESTAT rules Payment made under Protest is Excise Duty u/s 11B, Not Deposit [Read Order]

The Tribunal clarified that payments made after an audit objection and subsequent Order-in-Appeal (OIA) are considered duty payments under the Act and not deposits
By Ashkar Tovarishch - On July 7, 2024 10:40 am - 2 mins read
CESTAT - Excise Duty - CESTATChennai - Central Excise Act - Service Tax Appellate Tribunal - Section 11B of the Central Excise Act - taxscan

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) determined that such payments fall under Section 11B of the Central Excise Act, 1944, as duty payments, not deposits. The tribunal issued a ruling clarifying the classification of a payment made under protest in a case involving M/s. Triumph International (India)…

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