Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]

The bench observed that substantive benefits under exemption notifications should not be denied solely due to procedural errors, provided the essence of the compliance has been met

By Navasree A.M - On September 18, 2024 9:03 pm - 2 mins read

CESTAT - CESTAT Ahmedabad - Excise Duty - Procedural Lapses - Substantive Relief - Customs Excise and Service Tax Appellate Tribunal - General Motors - CESTAT news - taxscan

The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled in favour of General Motors, granting them a refund of excise duty despite procedural lapses. The bench observed that substantive benefits under exemption notifications should not be denied solely due to procedural errors, provided the essence of the compliance…

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