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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of duty paid during investigation - amount paid as ...

Central Excise

April 22, 2020

Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such pre-deposit, a mere letter to the department is sufficient. The refund of pre-deposit does not require to take recourse of Section 11B at all.

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