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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Recovery of cash refund (erroneous refund) - area based ...


Court Rules Duty Refund Cannot Be Reclaimed Based Solely on Non-Manufacturer Status in Area-Based Exemption Case.

December 22, 2018

Case Laws     Central Excise     AT

Recovery of cash refund (erroneous refund) - area based exemption - duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a manufacturer

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