No Recovery on Claim of Erroneous Refund When Adjudication has taken place u/s 11B of Central Excise Act: CESTAT [Read Order]

By Kalyani B. Nair - On December 30, 2022 5:04 pm - 2 mins read
Recovery - Claim - Erroneous Refund - Adjudication - Central Excise Act - CESTAT - customs - excise - service tax - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench held that no recovery on claim of erroneous refund when adjudication has taken place under Section 11B of Central Excise Act, 1994. The allegation by the Revenue is that the penalty on the above dealers has been imposed as they have aided and abetted…

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