Recovery of duty draw back excise portion granted earlier to the ...
Merchant Exporter Not Liable for Past Excise Duty Drawback Due to Unimplemented Circulars, CENVAT Credit Refund Involved.
January 13, 2014
Case Laws Customs AT
Recovery of duty draw back excise portion granted earlier to the merchant exporter on the gound that manufacture has got the refund of cenvat credit - no liability could be confirmed for past periods based on Circulars which were in the knowledge of the department and which were not implemented. - AT
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