Sanctioned Refund Claim can be Adjusted to Any Dues of Excise Duty as per Section 11 of Central Excise Act: CESTAT [Read Order]

By Shabna Rahim - On July 28, 2023 8:00 pm - 2 mins read
Sanctioned Refund Claim can be Adjusted to Any Dues of Excise Duty - Refund Claim - Dues of Excise Duty - Excise Duty - Central Excise Act - CESTAT - Taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sanctioned refund claim can be adjusted to any dues of excise duty as per section 11 of the Central Excise Act,1944.  Astral Pharmaceuticals Industries, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for upholding the…

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