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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