Whether excess paid duty can be adjusted against the short paid ...

Central Excise

September 12, 2016

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty liability from the excess paid duty further amount is payable, the interest liability is required to be discharged for short payment of such duty - AT

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Whether excess paid duty can be adjusted against the short paid ...

Central Excise

September 12, 2016

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