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Central Excise - Highlights / Catch Notes

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Refund claim - HSD was supplied to M/s TIL - N/N. 108/1995 - ...


Refund Claim Denied: Trader Supplying Duty-Paid HSD Not Eligible Under Notification No. 108/1995 for Exemption.

March 20, 2020

Case Laws     Central Excise     AT

Refund claim - HSD was supplied to M/s TIL - N/N. 108/1995 - There is nothing in the notification to say that a trader who bought goods on payment of duty from another manufacturer and in turn supplies to one of the eligible parties will also be eligible for refund under the exemption notification. - AT

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