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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Refund claim u/s 11B - negative price variation - refund can be ...


Refunds Allowed for Negative Price Variation u/s 11B, Even Without Provisional Assessment on Excisable Goods.

February 8, 2014

Case Laws     Central Excise     AT

Refund claim u/s 11B - negative price variation - refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of excisable goods was reduced downward after clearance of the goods as per price variation clause - AT

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