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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Adjustment of short paid duty against the refund claimed by the ...

Central Excise

June 22, 2019

Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer.

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