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Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Suo motu credit or refund without sanction - all types of refund ...

Case Laws     Central Excise

January 25, 2012

Suo motu credit or refund without sanction - all types of refund have to be filed under Section 11B of the Central Excise Act and no suo motu refund can be taken unless and until the department is satisfied that the incidence of duty has not been passed on. .... - AT

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