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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Refund claim - even if it had paid excess excise duty, the ...

Case Laws     Central Excise

August 17, 2018

Refund claim - even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification - The refund claimed under the notification may be treated as refund claimed under Section 11B of the Central Excise Act, 1944.

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