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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund - if the credit notes are issued after the assessment of ...

Case Laws     Central Excise

November 11, 2016

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment - AT

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