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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Refund of excess duty paid on account of change of duty rate for ...


Court Considers Refund for Excess Duty Paid; Rejects Claim That Credit Note Means Manufacturer Absorbed Duty Burden.

February 11, 2015

Case Laws     Central Excise     AT

Refund of excess duty paid on account of change of duty rate for one day - this reasoning that once credit note is issued the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT

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