Refund claim - if the transaction of debit note is not found to ...
Refund Valid if Debit Note Accurate; Ensures No Transfer of Refund Amount to Another Party.
October 13, 2016
Case Laws Central Excise AT
Refund claim - if the transaction of debit note is not found to be incorrect on the basis of books of account of the appellant then it is established that incidence of refund amount has not been passed on to any other person - AT
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