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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Recovery of erroneous refund - periodically audit took place and ...


Appellant's Refunds Upheld: No Suppression of Facts Found, Extended Recovery Period Not Applicable.

May 23, 2018

Case Laws     Central Excise     AT

Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material fact from the department - the extended period is not invokable in the facts and circumstances of the case. - AT

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