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Central Excise - Highlights / Catch Notes

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Refund - Scope of SCN - order of provisional assessment - in De ...


Assistant Commissioner Cannot Introduce New Grounds in De Novo Proceedings for Refund Claims from Provisional Assessment Orders.

May 24, 2018

Case Laws     Central Excise     AT

Refund - Scope of SCN - order of provisional assessment - in De novo proceedings the Assistant Commissioner cannot carve out a new ground for rejection of the refund. - AT

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