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Informative

CESTAT Bars Recovery u/s 73 Without Prior Revision of Refund Orders u/s 84

Update / Judgement Date

10 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) barred recovery under Section 87 of the Finance Act without prior revision of refund orders under Section 84. The tribunal emphasized that if the department intends to recover amounts based on a revised assessment that impacts previously granted refunds, it must first undertake a formal revision of those refund orders as per the stipulated legal procedures. Direct recovery without such revision is deemed impermissible.