Excise Refund can not be recovered without challenging refund order: CESTAT Chandigarh

Hawco Petrofer LLP Vs Commissioner of Central Excise (CESTAT Chandigarh)

In the case abovementioned it was held by CESTAT Chandigarh that held that without challenging the refund order, the refund cannot be recovered.

Assessee was working under Notification No.56/2002-CE dated 14.11.2002 which provides for exemption from the duty of excise to specified goods cleared from industrial units in the State of Jammu & Kashmir to the extent of duty paid in cash by way of a refund mechanism, for a period of ten years from the date of publication of the notification or from the da

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