100% EOU - refund claim - rejection on the ground that the ...

EOU's Refund Claim Rejected: Cum-Duty Concept Not Applicable to Domestic Tariff Area Clearances, Price Includes Duty Component.

April 18, 2017

Case Laws Central Excise AT

100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty amount of more than 12.36% from their buyers. In these circumstances, the price charged by the respondent-assessee will surely have to be adopted as a "cum duty price". - AT

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100% EOU - refund claim - rejection on the ground that the ...

EOU's Refund Claim Rejected: Cum-Duty Concept Not Applicable to Domestic Tariff Area Clearances, Price Includes Duty Component.

April 18, 2017

Case Laws Central Excise AT

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