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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Suo moto credit of excess credit reversed - process involving ...

Case Laws     Central Excise

March 8, 2019

Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in absence of outflow of funds from assessee, filing of refund claim under Section 11B of the Act does not arise.

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