CESS on Paper not a Duty of Excise, Refund rejection on Limitation u/s 11B does not sustain: CESTAT [Read Order]

Cess - duty of Excise - Refund - CESTAT - taxscan

The Single Member Bench of Kolkata Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that cess on paper is not a duty of excise and refund rejected on limitation under section 11B of the Central Excise Act, 1944 will not sustain. The Appellant, M/s. Uniglobal Paper Private Limited was issued Show Cause Notices…

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