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Central Excise - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

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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