Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]

By Yogitha S. Yogesh - On July 11, 2023 8:30 am - 3 mins read

Refund - Duty - Paid - Mistake - Denied - filed - Time - Prescribed – CESTAT - TAXSCAN

The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of excise duty paid under mistake cannot be denied when it was filed within the time prescribed under section 11B of the Central Excise Act,1944. M/s. JVS Export, the appellants are manufacturers of woven fabrics such as kitchen terry…

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