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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