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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - excess payment of duty due to post removal ...


Appellant Seeks Refund for Excess Duty Paid Due to Post-Removal Discount; Provisional Assessment Deemed Unnecessary.

March 7, 2017

Case Laws     Central Excise     AT

Refund claim - excess payment of duty due to post removal discount - the appellant paid duty on the value including the discount that is to be allowed and therefore opting for provisional assessment is not required. - AT

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