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Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Refund - The excess duty paid was not required to be paid by the ...


Excess Duty Paid Cannot Be Treated as Duty; Refund Not Denied Due to Limitation Period Inapplicability.

May 7, 2013

Case Laws     Central Excise     AT

Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT

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