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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Suo motu credit is not permissible - All types of refund claim ...


Refund Claims Must Be Filed u/s 11B; Suo Motu Credit Not Allowed for Excess Duty Refunds.

November 25, 2013

Case Laws     Central Excise     AT

Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of not passing on the incidence of duty to others - AT

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