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of <h1>CESTAT rules for Revenue in Excise Appeal</h1> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in the appeal against the Commissioner of Central Excise (Appeals). The respondents ... Refund - Extent of - Duty paid through PLA/Modvat The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in the appeal against the Commissioner of Central Excise (Appeals). The respondents are entitled only to a refund of the amount paid through PLA, not the entire claimed refund. The appeal was allowed accordingly.
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