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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