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Central Excise - Highlights / Catch Notes

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Refund of Excise duty paid during investigation - If an amount ...

Central Excise

November 19, 2018

Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had not debited amount in PLA and hence not eligible for refund is totally incorrect proposition.

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