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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Suo-mot availing credit of excess duty paid - The appellant ...

Central Excise

August 6, 2016

Suo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid - suo moto credit not permissible. Remedy available is refund claim under section 11B - AT

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