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Central Excise - Highlights / Catch Notes

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Refund claim - since there was no liability to pay Education ...

Central Excise

May 3, 2017

Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as incorporated in the OIC Act would also not apply to the amount paid by mistake. - AT

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