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Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Adjustment of sanctioned refund towards other alleged dues - ...

Central Excise

June 22, 2017

Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central Excise Act, 1944 does not contemplate adjustment of monies due to the assessee towards the amount due to the revenue.

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