Refund of Non claim of Abatement cannot be Purely Treated as Refund of Excise Duty paid in excess u/s 11B of Excise Act: CESTAT [Read Order]

By Shabna Rahim - On October 4, 2023 10:30 am - 2 mins read
Refund of Non claim - Abatement cannot be Purely- Treated as Refund - Excise Duty paid in excess - Excise Act-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the refund of nonclaim of abatement cannot be purely treated as a refund of excise duty paid in excess only as per Section 11B of the Central Excise Act,1944.  Hitachi Life And Solution India Ltd, the appellant assessee claimed having paid…

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