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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Rebate claim - amount of excess duty paid then prescribed rate ...


Manufacturer Entitled to Rebate for Excess Duty Paid; Government Must Refund Voluntary Overpayments in Original Payment Method.

December 26, 2014

Case Laws     Central Excise     CGOVT

Rebate claim - amount of excess duty paid then prescribed rate of duty - Amount paid in excess of duty payable on one's own volition cannot be retained by Government and it has to be returned to manufacturer/applicant in the manner in which it was paid - CGOVT

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