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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Rejection of refund claim - issuance of credit notes - the ...


Refund Claim Rejection Upheld; Credit Notes Issued, Commodity Price Changes Irrelevant to Excise Duty Liability.

February 23, 2014

Case Laws     Central Excise     AT

Rejection of refund claim - issuance of credit notes - the subsequent fluctuation in the prices of the commodity can have no relevance whatsoever so far as the liability to pay excise duty is concerned - AT

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