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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Denial of refund - proof of export - loss of documents ( ARE-1) ...


Court Rules Lost Export Docs Not Grounds for Denying Refund; Procedures Must Align with Legislative Intent.

June 20, 2016

Case Laws     Central Excise     AT

Denial of refund - proof of export - loss of documents ( ARE-1) in transit - the procedures are subordinate to the legislative mandate but not tyrant to law. - AT

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