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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Petitioner paid lesser duty on domestic product and higher duty ...


Petitioner Denied Cash Refund for Excess Excise Duty; Refund Limited to Actual Credit Paid; Balance as Credit.

August 22, 2013

Case Laws     Central Excise     CGOVT

Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Assessee not entitled for refund thereof in cash regardless of mode of payment of said higher excise duty - Petitioner was entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion refund by way of credit is appropriate - Notification No. 40/2001 - CGOVT

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