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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Adjustment of duty excess paid against the duty short-paid - ...


Assessee Can Adjust Excess Duty Paid Against Short-Paid Duty After Finalizing Provisional Assessments.

March 1, 2016

Case Laws     Central Excise     AT

Adjustment of duty excess paid against the duty short-paid - assessee is entitled for adjustment of excess paid duty with the short-paid duty during the period of provisional assessments, upon finalization of the assessments - AT

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