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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund claim - destruction of rejected inputs and expired ...


Refund Claim Approved Despite Procedural Lapse in Destruction of Goods Without Central Excise Officer Presence.

September 17, 2018

Case Laws     Central Excise     AT

Refund claim - destruction of rejected inputs and expired manufactured goods - rejection of refund on the ground that destruction was not carried out in the presence of Central Excise officer - as such, the benefit, cannot be denied on a mere procedural lapse.

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