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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Refund claim - excess duty paid - procedure of provisional ...

Central Excise

May 27, 2016

Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional assessment, the price at which the duty was paid at the time of clearance cannot be treated as final assessment. - AT

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