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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Refund - Only the permission from the Asst. Commissioner was ...


Entity Entitled to Duty Refund Due to Delay in Assistant Commissioner's Permission for Duty-Free Clearance.

July 27, 2013

Case Laws     Central Excise     AT

Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had the permission been obtained in time, they would have cleared the goods without payment of duty. Since the goods are otherwise entitled for clearance without payment of duty, they are entitled for the refund - AT

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