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Central Excise - Highlights / Catch Notes

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Refund claim - excise duty paid through credit notes on the ...


Refund Approved for Excise Duty on Discounts via Credit Notes Post-Clearance, Despite Lack of Initial Disclosure to Stockists.

August 12, 2016

Case Laws     Central Excise     AT

Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not disclosed to the stockists at the time of clearance - refund allowed - AT

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