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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Refund of the differential amount - Trade discount - The trade ...

Central Excise

September 19, 2015

Refund of the differential amount - Trade discount - The trade discount was given to a wholesaler and not in the course of any retail sale - The hurdle in the context of refund, namely, identification of the end customer from whom the component of excise duty does not arise in this case - refund allowed - HC

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