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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Refund of excess duty paid - Period of limitation - original ...


Excess Duty Refund: Original Application Date Counts Despite Initial Deficiencies, LTU New Delhi Case.

November 12, 2019

Case Laws     Central Excise     AT

Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the assessee after rectifying the defects - the date of their original refund application filed before the LTU New Delhi should be reckoned as the date of filing the refund application

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