Excise Duty Refund Cannot Be Deemed “Erroneous” if it was Sanctioned following Prevailing Laws and CBEC Clarifications: CESTAT [Read Order]

Considering the refund was processed duly following the law and CBEC notification, the CESTAT ruled that it cannot be termed erroneous
By Kavi Priya - On October 10, 2024 9:35 pm - 2 mins read
CESTAT - CESTAT Kolkata - Excise Duty - Excise Duty Refund - CBEC - Erroneous Claim - CESTAT on excise refund - taxscan

The Kolkata Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that an excise duty refund cannot be termed as “Erroneous” if it was sanctioned following prevailing laws and CBEC clarifications. Megha Plast Pvt. Ltd., the appellant claimed benefits under Notification No. 32/99-CE dated 08/07/1999, receiving refunds based on this notification….

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