Refund claim - destroying goods outside the factory premises ...
Court Examines Whether Drug Destruction Rules Are Mandatory or Procedural; ESTAT's Interpretation Questioned on Exemption Notification.
July 25, 2019
Case Laws Central Excise HC
Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - conditions are procedural or mandatory in nature - ESTAT committed fundamental error in construing the Exemption Notification as directory by condoning the lapse on the part of the assessee
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