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Central Excise - Highlights / Catch Notes

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Refund - if the credit notes are issued after the assessment of ...

Central Excise

November 11, 2016

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment - AT

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