Refund of SAD - no excise duty was collected in the invoices ...
Case Laws Customs
August 27, 2013
Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was taken - Failure to fulfil condition of notification, disentitles the appellant to the benefit of exemption given by the notification - AT
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