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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Suo moto re-credit amount in PLA instead of claiming refund - ...

Case Laws     Central Excise

May 30, 2018

Suo moto re-credit amount in PLA instead of claiming refund - refund is governed by Section 11B - Even in the case of suo moto re-credit though in principle, the appellant is entitled but subject to test of unjust enrichment. - AT

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