Unjust enrichment - provisional assessment - The procedure ...

Central Excise

May 9, 2018

Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional assessment made after 1999 and not before that date as the proviso to Rule 9B in the form of sub Rule 5 did not have a retrospective effect. - HC

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Unjust enrichment - provisional assessment - The procedure ...

Central Excise

May 9, 2018

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