Refund Claim Rejection Upheld; Credit Notes Issued, Commodity Price Changes Irrelevant to Excise Duty Liability.

Rejection of refund claim - issuance of credit notes - the subsequent fluctuation in the prices of the commodity can have no relevance whatsoever so far as the liability to pay excise duty is concerned - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X