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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Refund of excess paid duty - The contention of the revenue that ...


Refund Allowed for Excess Duty Paid: No Sale to Sister Concern, Revenue's Argument Rejected.

July 5, 2017

Case Laws     Central Excise     AT

Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern - refund allowed

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