Excess amount collected ‘in the name of Central Excise duty’ - A ...
Central Excise Act Section 11D: No Time Limit for Recovering Excess Central Excise Duty Collected.
October 13, 2018
Case Laws Central Excise AT
Excess amount collected ‘in the name of Central Excise duty’ - A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed under this particular section - demand not barred by limitation of time.
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