Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]

The CESTAT set aside order rejecting refund as there was compliance of condition in the excise notification by filing RT-12 returns regularly

By Kalyani B. Nair - On February 6, 2024 7:31 pm - 3 mins read

CESTAT Kolkata - Filing RT-12 returns - RT-12 returns - Excise Notification compliance - Excise Notification RT-12 - Taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside order rejecting refund as there was compliance of condition in the excise notification by filing RT-12 returns regularly. The appellant is a manufacturer of Tea in Assam. They availed the benefit of Notification 33/99-CE dated 08/07/1999. The Appellant…

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