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Refund U/s 11B of CEA, 1944

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..... Dear All, As we are aware that refund U/s 11B of CEA,1944 is available within one year. The same is also applicable for refund under Rule 5 of CCR'2004. In this regard I want to know .....

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..... that a company have filed a refund claim where CEx duty was paid on delay submission of proof of export, on export to SEZ unit. The refund claim was filed after the lapse of 2 years from the date .....

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..... of payment of CEx duty. We know that Section 11B not permitting this but when the company has paid the CEx duty, they wrote in the letter that duty was provisionally paid due to non submission of .....

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..... proof of export within the time prescribed. Now I want to know can I take the interpretation that provisionally paid and paid under protest is same in this context. As duty is eligible to the c .....

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..... ompany but they where delayed in filing the refund claim. Kindly let me know is it possible to take the stand that provisionally paid is meant as paid under protest. If any case law is there kindly .....

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..... let me know. Thanks - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = Whether the final assessement is made in this case? - Refund U/s 11B of CEA, 1944 - Query Started By: - GOPAL CHOWDHURY .....

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..... Dated:- 8-12-2017 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanag .....

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..... ement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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