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Central Excise - Highlights / Catch Notes

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Rebate of Central Excise duty - Non-payment of duty due to ...

Central Excise

March 20, 2020

Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. - CGOVT

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