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Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Recovery of erroneous refund - Refund of the education cess & ...


High Court Stays Show-Cause Notice on Erroneous Education Cess Refund u/s 11(A-1) Pending Further Review.

October 7, 2020

Case Laws     Central Excise     HC

Recovery of erroneous refund - Refund of the education cess & secondary and higher education cess - The demand cum show-cause notice is assailed in this writ petition on the ground that the condition precedent to invoke the power under section 11(A-1) is that the refund made must be erroneous - Operation of SCN stayed - HC

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