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Central Excise - Highlights / Catch Notes

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Refund claim - adjustment of excise duty paid against duty short ...

Case Laws     Central Excise

June 12, 2017

Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty had not been passed on to the ultimate customer - once, the sanction of refund is reversed, there can be no squaring off - HC

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