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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Refund claim - amount was deposited willingly and voluntarily ...

Central Excise

December 16, 2015

Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue - AT

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