Period of limitation - Refund claim - duty paid on discounts ...
Refund Claim Denied for Duty on Post-Clearance Discounts Due to Strict Limitation Period Interpretation.
September 24, 2016
Case Laws Central Excise AT
Period of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - The provision should be read as it is, no addition or subtraction is permitted in understanding its meaning. - No refund - AT
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