Refund of Excise Duty - The payment of duty was intended to ...

Central Excise

September 13, 2019

Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot be termed as deposit. - the same can never partake characteristic of pre-deposit as mentioned in Section 35F - cannot be treated as under protest - HC

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Refund of Excise Duty - The payment of duty was intended to ...

Central Excise

September 13, 2019

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