TMI BlogRefund Claim of excess duty - time limitation - once it is established that more than what is payable...Refund Claim of excess duty - time limitation - once it is established that more than what is payable under the statute has been paid by the tax-payer, the tax-payer automatically gets a right to get back the whole amount - The Authority without parity of law cannot be permitted to retain the amount because the appellant paying the double duty has committed a mistake. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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