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![Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order] Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126345-area-based-excise-refunds-1jpg.webp)
Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside an excise demand of ₹8.78 crore holding that refunds...


![Area Based Exemption available to New Unit Successor to Previous Unit and Adjacent Units: CESTAT [Read Order] Area Based Exemption available to New Unit Successor to Previous Unit and Adjacent Units: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Compounding-Offence-CESTAT-Taxscan.jpg)