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Central Excise - Highlights / Catch Notes

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Rejection of the Refund claim - Scope and validity of the ...

Central Excise

September 25, 2023

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the already issued show cause notices. The show cause notices did mention the issuance of the Notification and also the date on which the refund applications were filed. - Addendum to SCN is valid - Refund claim cannot be allowed - AT

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