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Refund Re-Quantification Set Aside as Original Refund Quantum Attained Finality: CESTAT Chandigarh
Case Law Details
- Case Name
- ACC Limited Vs Commissioner of CGST & Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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ACC Limited Vs Commissioner of CGST & Central Excise (CESTAT Chandigarh)
The appeals were filed by ACC Ltd. and Ambuja Cements Ltd. against orders dated 29.04.2025 upholding Orders-in-Original dated 26.12.2024 and 27.11.2024, whereby the refund granted pursuant to the Tribunal’s Final Order dated 01.07.2024 was reduced by increasing the deduction on account of CENVAT credit availed on clinker manufactured and captively consumed. Since the factual matrix was identical, both appeals were heard together.
The appellants had availed exemption under Notification No. 50/2003-CE while manufactur...




