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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Period of limitation - Refund claim - duty paid on discounts ...

Central Excise

September 24, 2016

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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