Amounts Paid During Investigation Treated as Excise Duty After Adjudication, Refund Denied

Galaxy Match Company Vs Commissioner of GST and Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, dismissed an appeal challenging rejection of a refund claim on the ground of limitation under Section 11B of the Central Excise Act, 1944. The appellant, engaged in manufacture of excisable goods, was subjected to investigation alleging suppression of production and clandestine removal. During investigation, prior to issuance of show cause notice, the appellant made payments of ₹5,00,000 and ₹3,00,000. Subsequently, adjudication confirmed...