Eligibility for Refund of Excise Duty should be Decided by Considering Service Taxability and procedures u/s 11B of Central Excise Act: CESTAT [Read Order]

Eligibility - Refund of Excise Duty - Decided - Considering Service Taxability - procedures - Central Excise Act-CESTAT-TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the eligibility for refund should have been decided taking into consideration the taxability of the service and the procedures under section 11B of the Central Excise Act,1944.  Global Wool Alliance Private Ltd, the appellant assessee was a manufacturer of several articles…

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