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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