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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Adjustment of refund sanctioned towards the pending arrears in ...


Refunds Under Central Excise Act, 1944: Must Follow Section 11 Before Adjusting Against Pending Arrears.

January 9, 2019

Case Laws     Central Excise     AT

Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue dues unless the provisions are followed.

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