Refund of duty paid by mistake - appellant had not cancelled ...
Refund Denied Over Invoice Cancellation Despite Lack of Legal Guidance on Cancellation Process.
November 14, 2018
Case Laws Central Excise AT
Refund of duty paid by mistake - appellant had not cancelled invoice as per the provisions - There is no specific provision mandate as to how an invoice (duty paying document) has to be cancelled - refund cannot be rejected.
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