Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]

Valid Availment of credit after three and half years implies that excise duty refund was sanctioned correctly, rules CESTAT
CESTAT - CESTAT Chandigarh - Excise duty - Excise duty refund - Excise duty refund process - taxscan

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that valid availment of credit after three and half years implies that excise duty refund was sanctioned correctly. The appellant is holding Central Excise Registration and are engaged in the manufacture of ‘P & P Medicines’ falling under Tariff…

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