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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Refund of amount of pre-deposit made by debiting the electronic ...

Case Laws     Central Excise

May 22, 2023

Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT

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