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Central Excise - Highlights / Catch Notes

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Refund of Additional Excise Duty - goods were inclusive of all ...

Central Excise

May 18, 2017

Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT

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