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Central Excise - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Abatement of appeal - CIRP proceedings - refund of pre-deposit - ...


Appeal Abated as NCLT Approves Resolution Plan; No Refund for Appellant's Pre-Deposit During CIRP.

November 7, 2022

Case Laws     Central Excise     AT

Abatement of appeal - CIRP proceedings - refund of pre-deposit - In the instant case the Resolution Plan was approved by the learned NCLT - As the appeal has already been abated therefore the appellant cannot claim any refund before this Tribunal of any pre-deposit made by them before the Commissioner (Appeals) - AT

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