Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Refund Once Granted Cannot Be Recovered via SCN Unless Proper Appeal u/s 35E of Central Excise Act: CESTAT
Appeal Against OrderExcise, VAT & CustomOther Legal Matters
CESTAT (Customs, Excise and Service Tax Appellate Tribunal) ruled that a refund, once granted, cannot be recovered via a Show Cause Notice (SCN) unless a proper appeal under Section 35E of the Central Excise Act has been filed. Section 35E deals with the power of the Commissioner to appeal against certain decisions. The tribunal's decision emphasizes the importance of following the correct legal procedures for recovering a previously granted refund.
