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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Re-credit of amount of duty paid in excess through PLA - suo ...


Party Entitled to Suo Moto Credit for Excess Duty Payment, Considered a Deposit, Not Duty.

March 6, 2018

Case Laws     Central Excise     AT

Re-credit of amount of duty paid in excess through PLA - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

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