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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Adjustment of excess paid duty with less paid duty - When CAS-4 ...

Case Laws     Central Excise

December 20, 2019

Adjustment of excess paid duty with less paid duty - When CAS-4 is formed basis for arriving at transaction value, the overall duty liability/ short payment should have been arrived at after considering duty already paid during that financial year on such goods and the adjustments, if any.

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