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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Recovery of erroneous refund - cancellation of eligibility ...

Central Excise

November 22, 2019

Recovery of erroneous refund - cancellation of eligibility certificate - where the Committee already applied its mind before issuing the certificate and nearly took one year to grant the same after seeking full verification report from the jurisdictional excise office, the jurisdictional excise office including investigating agency has no jurisdiction whatsoever to initiate fresh inquiry and deny the benefit of notification.

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