Commissioner (Appeals) Can Issue SCN For Recovery Of Erroneous Refund: CESTAT

HomeIndirect TaxesCommissioner (Appeals) Can Issue SCN For Recovery Of Erroneous Refund: CESTAT

Commissioner (Appeals) Can Issue SCN For Recovery Of Erroneous Refund: CESTAT

Indirect Taxes

Published on

30/04/2026

By Mariya Paliwala

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The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the denial and recovery of refund claimed by Singareni Collieries Company Ltd towards Education Cess (EC) and Secondary & Higher Education Cess (SHEC), ruling that such cesses were rightly leviable on coal cleared on payment of central excise duty. The…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Commissioner (Appeals) Can Issue SCN For Recovery Of Erroneous Refund: CESTAT

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