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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of closing balance of PLA - Period of limitation - ...

Case Laws     Central Excise

April 2, 2020

Refund of closing balance of PLA - Period of limitation - whether the balance lying in the assessee’s PLA, which became non-usable with effect from 1 July, 2017 with the introduction of GST regime, is required to be refunded to them or not? - There are no justification for denial of the refund

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