Refund - If the amount has been shown as expenditure in the ...
Recording Expenses in Profit & Loss Means Duty Passed to Customers; Key for Central Excise Refunds Eligibility.
June 10, 2016
Case Laws Central Excise AT
Refund - If the amount has been shown as expenditure in the Profit and Loss account, it amounts to passing of the incidence of duty to the customers. - AT
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