CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 41173 of 2018 (Arising out of Order-in-Appeal No. CBE-CEX-000-APP-117-2018 dated 28.03.2018 passed by Commissioner of GST and Central Excise (Appeals), No. 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018)

M/s. Galaxy Match Company ...Appellant S.N. 616/2, 618/1,2,3 and 619, Seelnaiken Patti Village, Srivilliputhur – 626 125.

Versus Commissioner of GST and Central Excise ...Respondent Madurai Commissionerate, Central Revenue Building, Bibikulam, Madurai – 625 002.

APPEARANCE:

For the Appellant : Mr. B. Ganesan, Advocate For the Respondent : Ms. Anandalakshmi Ganeshram, Authorized Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40486 / 2026 DATE OF HEARING : 07.01.2026 DATE OF DECISION : 13.04.2026 Per Mr. VASA SESHAGIRI RAO This appeal is directed against Order-in-Appeal No. 117/2018 dated 28.03.2018 passed by the Commissioner (Appeals), Coimbatore, whereby Order-in- Original No. 7/CE/AC/2017 dated 13.04.2017 (hereinafter referred to as “the impugned order”) rejecting the refund claim filed