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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Refund of excess paid duty - The contention of the revenue that ...

Central Excise

July 5, 2017

Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern - refund allowed

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