CESTAT Allows Refund of excise duty under protest to Allied Chemical

Allied Chemical & Pharmaceuticals Pvt. Limited Vs CCE&ST (CESTAT Delhi) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has directed the Central Excise department to refund the entire amount of excise duty, totalling Rs. 9,35,97,502, paid under protest by M/s Allied Chemical & Pharmaceuticals Pvt. Limited. The ruling overturns a previous order by the Commissioner (Appeals) that had denied the entire refund claim. The dispute originated from excise duty demands raised by the department on bulk drugs containing Atropine manufactured by Allied Chemical. Despite dis...