Non Payment of Basic customs duty and IGST at Time of Filing BEs Bars availment of Refund Benefit: CESTAT [Read Order]
The bench directed that both the appellant and the Revenue may place on record the particulars of all the cases, where amendment has been allowed in similar circumstances so as to enable the AA to arrive at a consistent and uniform conclusion
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) non-payment of basic customs duty and Integrated Goods and Service Tax ( IGST ) at time of filing bes bars availment of refund benefit. M/s. Mapaex Consumer Welfare Healthcare Pvt. Ltd, the appellant assesee filed letters/representation before the Asstt. Commissioner,…
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