If the Assessee in this case has paid duty at the tariff rate ...

Taxpayer Granted Refund for Excess Duty Paid, Tribunal Rules Exemption Should Have Been Applied.

March 21, 2015

Case Laws Central Excise HC

If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund of the duty paid over and above 10%, or has made payment from the accumulated amount or the credit accumulated in his Modvat account, the Tribunal found that he could not have been denied the relief - HC

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If the Assessee in this case has paid duty at the tariff rate ...

Taxpayer Granted Refund for Excess Duty Paid, Tribunal Rules Exemption Should Have Been Applied.

March 21, 2015

Case Laws Central Excise HC

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