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Central Excise - Highlights / Catch Notes

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Suo-moto Credit – when the appellant realized that he had made ...

Central Excise

October 28, 2013

Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of Section 11B - taking of suo motu credit by the appellant was not in accordance with the law. - AT

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