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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund of excise duty - the appellants were not required to pay ...


Appellants Entitled to Refund for Excess Excise Duty Paid; Lower Authority's Order Incorrectly Overturned by First Appellate Authority.

March 19, 2020

Case Laws     Central Excise     AT

Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. - The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - AT

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