![CESTAT Rejects Raymond’s Excise Refund Claim Filed After 13 Years, Holds S. 11B Limitation Strictly Applicable to CENVAT Credit Reversal [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/500x300_2121590-raymond-excise-refund-case-taxscan.webp "CESTAT Rejects Raymond’s Excise Refund Claim Filed After 13 Years, Holds S. 11B Limitation Strictly Applicable to CENVAT Credit Reversal [Read Order]")
CESTAT Rejects Raymond’s Excise Refund Claim Filed After 13 Years, Holds S. 11B Limitation Strictly Applicable to CENVAT Credit Reversal [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed Raymond Limited’s appeal and held that the refund claim...
![Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121464-book-entry-showing-service-tax-as-expense-prove-unjust-enrichment-cestat-refund-credited-consumer-welfare-fund-taxscan.webp "Book Entry showing Service Tax as Expense does not Prove Unjust Enrichment: CESTAT sets aside Refund Credited to Consumer Welfare Fund [Read Order]")
![Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092374-refund-unutilized-cenvat-credit-closure-factory-not-permissible-cestat-rejects-motonic-india-automotives-taxscan.webp "Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]")
![Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTAT Partially Remands Matter for Further Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Over-Lack-of-Input-output-Nexus-CENVAT-Credit-taxscan.jpg "Refund for Unutilized CENVAT Credit Rejected Over Lack of Input-output Nexus: CESTAT Partially Remands Matter for Further Document Submission [Read Order]")
Validity of Appropriation of Amount from total Refund of Excise Duty: CESTAT Remands Matter for Scrutinize [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remanded the matter to the Commissioner to scrutinize the validity of the appropriation of the amount from the...
![Validity of Appropriation of Amount from total Refund of Excise Duty: CESTAT Remands Matter for Scrutinize [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Excise-duty-refund-CESTAT-Bangalore-Appropriation-of-amount-CESTAT-remand-Commissioner-scrutiny-taxscan.jpg "Validity of Appropriation of Amount from total Refund of Excise Duty: CESTAT Remands Matter for Scrutinize [Read Order]")
Eligibility for Refund of Excise Duty should be Decided by Considering Service Taxability and procedures u/s 11B of Central Excise Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the eligibility for refund should have been decided taking into consideration the taxability of the...
![Eligibility for Refund of Excise Duty should be Decided by Considering Service Taxability and procedures u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Eligibility-Refund-of-Excise-Duty-Decided-Considering-Service-Taxability-procedures-Central-Excise-Act-CESTAT-TAXSCAN.jpg "Eligibility for Refund of Excise Duty should be Decided by Considering Service Taxability and procedures u/s 11B of Central Excise Act: CESTAT [Read Order]")
CESTAT confirms Service Tax Demand as Refund Claim not filed within One Year from Date of Payment of Service Tax [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the service tax demand as refund claim not filed within one year from date of payment of service tax ...
![CESTAT confirms Service Tax Demand as Refund Claim not filed within One Year from Date of Payment of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-confirms-Service-Tax-Demand-Refund-Claim-One-Year-Date-of-Payment-Service-Tax-taxscan.jpg "CESTAT confirms Service Tax Demand as Refund Claim not filed within One Year from Date of Payment of Service Tax [Read Order]")
Interest Allowable on Delayed Refunds from Central Excise Department on Deposit Made under Protest: Meghalaya HC [Read Order]
The Meghalaya High Court has held that interest shall be allowable to the assessee on the delayed refunds from the Central Excise Department on the deposit made “under protest”. The case revolved...
![Interest Allowable on Delayed Refunds from Central Excise Department on Deposit Made under Protest: Meghalaya HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Allowable-on-Delayed-Refunds-from-Central-Excise-Department-on-Deposit-Made-Under-Protest-Meghalaya-HC-TAXSCAN.jpg "Interest Allowable on Delayed Refunds from Central Excise Department on Deposit Made under Protest: Meghalaya HC [Read Order]")
Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the rejection order of the refund claim of sugar cess in the absence of evidence showing the...
![Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Sugar-Cess-Rejected-based-on-Pending-Order-of-Higher-Authority-CESTAT-sets-aside-Rejection-Order-in-Absence-of-Evidence-.jpg "Refund Claim of Sugar Cess Rejected based on Pending Order of Higher Authority: CESTAT sets aside Rejection Order in Absence of Evidence [Read Order]")
![Benefit of Refund Claim of Cenvat Credit cannot be Denied for Procedural Lapses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Refund-Claim-of-Cenvat-Credit-Benefit-of-Refund-Claim-Refund-Claim-Cenvat-Credit-CESTAT-taxscan.jpg "Benefit of Refund Claim of Cenvat Credit cannot be Denied for Procedural Lapses: CESTAT [Read Order]")
Central Excise Duty Debited against Amount Received as State VAT Subsidy under Protest: CESTAT allows Refund Claim of Excise Duty [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of excise duty Since the central excise duty debited against the amount received as...
![Central Excise Duty Debited against Amount Received as State VAT Subsidy under Protest: CESTAT allows Refund Claim of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Central-Excise-Duty-Central-Excise-Duty-Debited-State-VAT-Subsidy-VAT-Subsidy-VAT-State-VAT-Subsidy-under-Protest-Protest-CESTAT-allows-Refund-Claim-of-Excise-Duty-CESTAT-Refund-Claim-taxscan.jpg "Central Excise Duty Debited against Amount Received as State VAT Subsidy under Protest: CESTAT allows Refund Claim of Excise Duty [Read Order]")