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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - If the amount has been shown as expenditure in the ...

Central Excise

June 10, 2016

Refund - If the amount has been shown as expenditure in the Profit and Loss account, it amounts to passing of the incidence of duty to the customers. - AT

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  9. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

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