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Central Excise - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Refund - it is not shown that clearance of the goods was made on ...


No Refund: Price Reduction Not Valid Without Provisional Clearance Evidence in Goods Case.

August 7, 2012

Case Laws     Central Excise     AT

Refund - it is not shown that clearance of the goods was made on provisional basis. Once this is so, reduction of price at a later date could not be made foundation for seeking refund. - AT

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