Set-Off of Excess Duty Payments allowable Against Short-Payments: CESTAT [Read Order]
Given that the original authority’s decision to disallow set-off for the period from April 2008 to September 2008 was inconsistent with previous findings, the Tribunal decided that the matter should be remanded once more
By Varda Marakkar - On September 19, 2024 11:07 am - 2 mins read
In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) of Mumbai held that the set-off of excess duty payments against short-payments is permissible, and remanded the case back to the lower authority for fresh consideration. The assessee/appellant in the case is M/s Foundation Brake Manufacturing Pvt Ltd. Initially, the appellant faced a…
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