![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Indirect-Tax-Cases-Part-13-Annual-Digest-2024-Indirect-Tax-Cases-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]")
CESTAT Annual Digest 2024: Indirect Tax Cases [Part 13]
This annual round-up analytically summarizes all the Customs, Excise and Service Tax Orders of the CESTAT Benches of India reported at Taxscan.in...
![6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Refund-of-Pre-Deposit-Central-Tax-Rate-Notification-Central-Tax-taxscan.jpg "6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]")
![CESTAT Directs Excise Duty Refund to Supplier, Notes Compliance with Mega Project Exemption Conditions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Excise-duty-refund-Central-excise-regulations-Excise-duty-exemption-taxscan.jpg "CESTAT Directs Excise Duty Refund to Supplier, Notes Compliance with Mega Project Exemption Conditions [Read Order]")
![Cash Refund Of Accumulated CENVAT Credit allowable Despite Abolishment Of Education Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Ahmedabad-Refund-of-CENVAT-Credit-Cess-in-Tax-TAXSCAN-2.jpg "Cash Refund Of Accumulated CENVAT Credit allowable Despite Abolishment Of Education Cess: CESTAT [Read Order]")
![Relief to Ambuja Cement: CESTAT allows Cenvat Credit on Adjustment Captively Consumed Clinker [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Chandigarh-Ambuja-Cement-Cement-Clinker-TAXSCAN.jpg "Relief to Ambuja Cement: CESTAT allows Cenvat Credit on Adjustment Captively Consumed Clinker [Read Order]")
CENVAT Credit availed instead of Refund and Utilised for Paying Excise Duty: CESTAT sets aside Recovery Order [Read Order]
The Allahabad Bench of Customs, Excise, & Service Tax Appellate Tribunal ( CESTAT ) set aside a recovery order concerning M/s Veena Enterprises, which had availed CENVAT credit instead of seeking...
![CENVAT Credit availed instead of Refund and Utilised for Paying Excise Duty: CESTAT sets aside Recovery Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Paying-Excise-Duty-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CENVAT-credit-Allahabad-Bench-Recovery-Order-taxscan.jpeg "CENVAT Credit availed instead of Refund and Utilised for Paying Excise Duty: CESTAT sets aside Recovery Order [Read Order]")
Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) while dismissing the appeal filed by the appellant held that self assessment could not be modified during refund...
![Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]")
![Burden of Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Burden-of-Differential-Duty-Customer-CESTAT-Excise-Duty-Demand-taxscan.jpg "Burden of Differential Duty not passed on to Customer: CESTAT quashes Excise Duty Demand [Read Order]")
Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside order rejecting refund as there was compliance of condition in the excise notification by filing RT-12...
![Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Kolkata-Filing-RT-12-returns-RT-12-returns-Excise-Notification-compliance-Excise-Notification-RT-12-Taxscan.jpg "Compliance of Condition in Excise Notification by Filing RT-12 returns Regularly: CESTAT sets aside Order Rejecting Refund [Read Order]")
![CESTAT Annual Case Digest 2023 [Part-30]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Annual-Case-Digest-2023-Part-30-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part-30]")
![No Appeal can be Filed against CESTAT Order which was Withdrawn on Monetary Grounds: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Appeal-CESTAT-Order-Withdrawn-on-Monetary-Grounds-CESTAT-TAXSCAN.jpg "No Appeal can be Filed against CESTAT Order which was Withdrawn on Monetary Grounds: CESTAT [Read Order]")