Appellate Tribunal Upholds Refund Decision for Exceeding Exemption Limit

The Appellate Tribunal CESTAT CHENNAI upheld the decision to allow refund equal to deemed credit of 20% for appellants who exceeded the small-scale exemption limit for readymade garments in the initial one-month period. The appeal filed by the Department was rejected, and the cross-objection was disposed of.

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The Appellate Tribunal CESTAT CHENNAI upheld the decision to allow refund equal to deemed credit of 20% for appellants who exceeded the small-scale exemption limit for readymade garments in the initial one-month period. The appeal filed by the Department was rejected, and the cross-objection was disposed of.

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