Settled refund claims remain unaffected by SC ruling that overrules a prior judgment

Commissioner of Central Goods and Services Tax and Central Excise Vs Alkem Laboratories Ltd. (Sikkim High Court)

The case of Commissioner of Central Goods and Services Tax and Central Excise Vs Alkem Laboratories Ltd. was heard by the Sikkim High Court as a statutory appeal arising from a final order dated 14th September 2023. The order was passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, in relation to two excise appeals involving Alkem Laboratories Ltd. and its affiliate, Alkem Health Science. The core issue revolves around

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