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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Refund - amount due was not reflected in the books of account as ...

Case Laws     Central Excise

May 25, 2014

Refund - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT

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