Adjudicating authority can’t take two stands on a single cost ...
Law Bars Contradictory Stances on Cost Certificates; No Selective Acceptance for Recovery and Rejection for Refund.
March 7, 2014
Case Laws Central Excise AT
Adjudicating authority can’t take two stands on a single cost certificate - law does not permit such discrimination i.e. acceptance of a certificate for the purpose of recovery and rejection of the same certificate for the purpose of refund - AT
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