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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Short payment of duty - whether an adjustment is possible ...


Adjustment Allowed for Short Duty Payments if Excess Paid During Provisional Assessments, Later Finalized.

October 15, 2015

Case Laws     Central Excise     AT

Short payment of duty - whether an adjustment is possible against the short payment of duty vis-a-vis excess payment made by the assessee during the relevant period when the assessments were provisional and subsequently finalized - Held Yes - AT

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