TMI BlogThe assessee has paid provisional duty which gets reduced on final assessment. - For refund on this...The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and therefore, sub-Section (2) relating to unjust enrichment is not applicable. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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