Refund claim - amount paid during the investigation - When a ...
Refund Claim During Investigation Requires Statutory Compliance; Verify Provisions and Conditions for Valid Assessment.
March 23, 2021
Case Laws Central Excise AT
Refund claim - amount paid during the investigation - When a specific provision is available in the statute covering the specific cases, it is the duty to examine whether a claim falls under such specific provision and if so, then such claims should necessarily comply with the conditions prescribed thereunder. - AT
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