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Central Excise - Highlights / Catch Notes

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Refund claim - when a specific limitation has been provided u/s ...

Central Excise

March 8, 2019

Refund claim - when a specific limitation has been provided u/s 11B, then that limitation has to be adhered specially when it is not the case of appellant that he had deposited such amount under protest to carve out an exception under second proviso to Section 11B(1)

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