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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund of duty - the relevant date will be the date of ...


Refund Date Tied to Final Assessment Adjustment; Sections 11A and 11B Restrictions Not Applicable to Provisional Cases.

April 4, 2018

Case Laws     Central Excise     HC

Refund of duty - the relevant date will be the date of adjustment of the duty after final assessment made thereof. The restrictions in Section 11A and Section 11B would not apply to refund claims consequent upon finalisation of provisional assessment orders. - HC

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