Refund Recovery Proceedings Invalid Without Review of Sanction Order: CESTAT [Read Order]

On the allegation of overstated production and bogus availment of credit, the Tribunal found that the investigation was deficient
By Adwaid M S - On April 17, 2025 10:55 am - 2 mins read
CESTAT - CESTAT Chandigarh - Refund Recovery Proceedings - TAXSCAN

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench ruled that recovery proceedings under Section 11A of the Central Excise Act, 1944, cannot be sustained without first reviewing the original sanction order ratifying the refund claim.The appellant, Crystal Crop Protection Pvt. Ltd., Ludhiana, along with Modern Papers and its Senior Manager Mohit Goel,…

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