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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

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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