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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Suo moto credit of Excise duty paid twice or Refund claim - ...


Appellants Must Seek Refund for Double Payment of Excise Duty on Transformer Oil u/s 11B.

June 10, 2019

Case Laws     Central Excise     AT

Suo moto credit of Excise duty paid twice or Refund claim - Since the issue involved in this case pertains to double payment of duty on transformer oil, the only recourse left to the appellants was to claim refund of the excess duty paid by it, in terms of Section 11B - Demand confirmed.

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