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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Refund claim - the manufacturer did not claim exemption, whereas ...


Buyer Denied Refund as Exemption Was Not Claimed by Manufacturer; Conditional Exemption Invalid for Refund Claim.

December 23, 2016

Case Laws     Central Excise     AT

Refund claim - the manufacturer did not claim exemption, whereas the appellant, the customer claims refund on the basis of exemption notification - Where the exemption was conditional one, buyer cannot claim refund on the pretext of exemption - AT

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