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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Eligibility of re-credit - rejection of refund claim - Once the ...

Case Laws     Central Excise

February 10, 2018

Eligibility of re-credit - rejection of refund claim - Once the refund has been rejected the Appellant become eligible for the recredit of such amount - The reversal of Cenvat credit is not payment of duty and therefore, provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT

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