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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Rebate Claim - on the same date there were two notifications one ...


Appellant Can Choose Between 0% or 4% Duty Notifications; Denial of Credit Deemed Unjustified.

October 24, 2018

Case Laws     Central Excise     AT

Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him - Thus, the denial of credit is without any basis and unjustified.

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