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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Refund of excess duty paid on the component of Sales Tax - ...


Refund Denied: No Adjustment Allowed for Sales Tax Deducted from Assessable Value After Final Excise Duty Assessment.

May 3, 2018

Case Laws     Central Excise     AT

Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been discharged correctly with no indication of sales tax 'payable' or 'paid', no variation in assessable value later is permissible. - AT

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