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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Rebate claim - description of goods in ARE-1 and excise invoices ...

Case Laws     Central Excise

December 12, 2019

Rebate claim - description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills - Whenever the assessee claims rebate, the primary and foremost consideration is the identity of goods and the onus to prove the same lies on the claimant.

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