Appellant Seeks Refund of Excess Excise Duty After Provisional Assessment Finalization; Listed as "Loans and Advances" in Balance Sheet.

Refund of excess paid excise duty - finalization of provisional assessment - reflection of the refund amount in the balance sheet under the head of “loans and advances”, clearly depicts that the incidence of excess paid duty amount has all along been borne by the appellant. - AT .....

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