Dispute on Eligibility for Refund/Rebate under Excise Notification: CESTAT directs Re-adjudication [Read Order]

The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) directed re-adjudication on the dispute on eligibility for refund/rebate under excise notification. M/s. eShakti.com Private Limited, the appellant is engaged in the manufacture and export of ready-made garments. During manufacture and export, they had utilised several input services and since they were eligible…