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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund claim - price variation clause - payment of excess duty - ...


Appellant Wins Refund: Price Variation Clause & Excess Duty Payment Valid Despite Provisional Assessment Denial by Department.

February 13, 2017

Case Laws     Central Excise     AT

Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying that the appellant has not resorted to provisional assessment - appellant is eligible for refund - AT

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