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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Refund of excess duty - Valuation - If the discounts are given, ...

Central Excise

September 10, 2015

Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. - AT

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