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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund of duty paid under mistake of law - applicability of ...

Central Excise

November 26, 2018

Refund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - The limitation, in the relevant period, being one year, there could be no refund application maintained after that period.

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