Denial of Refund claim - Since the appeal of the appellant is ...

Department's Refund Denial Challenged: Retention Violates Article 265 and Section 35F, Lacks Legal Authority During Appeal.

June 16, 2021

Case Laws Central Excise AT

Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered from the appellant without serving the copy of the Order-in-Appeal. The retention of the money recovered from his bank account is without authority of law and is hit by Article 265 of the Constitution of India read with Section 35F of the Central Excise Act 1944. - AT

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Denial of Refund claim - Since the appeal of the appellant is ...

Department's Refund Denial Challenged: Retention Violates Article 265 and Section 35F, Lacks Legal Authority During Appeal.

June 16, 2021

Case Laws Central Excise AT

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