Adjustment of excess duty paid with short payment of duty in ...
Stock Transfer Duty: Offsetting Excess Payments Against Underpaid Periods Allowed, Ensuring Fair Adjustment.
November 5, 2013
Case Laws Central Excise AT
Adjustment of excess duty paid with short payment of duty in case of stock transfer - Prima facie, there is no reason why the excess duty paid should not be adjusted for the period where duty has been short paid - AT
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