Sanctioned Refund can Be Adjusted against Excise Duty Dues: CESTAT Ahmedabad

Astral Pharmaceuticals Industries Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: A recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad dealt with the issue of whether a sanctioned refund claim can be adjusted to any dues of excise duty. The dispute arose from excess Cenvat credit claimed by Astral Pharmaceuticals Industries, and the subsequent demand for payment of duty and penalty. Analysis: The appellant, Astral Pharmaceuticals Industries, was issued a show cause notice alleging the incorrect availing of Cenvat credit and...