Refund of central excise duty paid on the exported goods - time ...
Central Excise
August 28, 2019
Refund of central excise duty paid on the exported goods - time limitation - it cannot be pleaded that the duty amount deposited by them should be construed as ‘mere deposit’ in the hands of the Government and for grant of the said refund amount, the provisions of Section 11B ibid would not be applicable.
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