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Central Excise - Highlights / Catch Notes

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Refund of additional duty on Diesel - Exemption to goods ...


Claim for Diesel Duty Refund Denied Due to Non-Specified Duty u/s 133 of Finance Act 1999.

July 1, 2022

Case Laws     Central Excise     AT

Refund of additional duty on Diesel - Exemption to goods supplied to UN or an International Organisation - in the present case the duty for which the exemption and refund is claimed is not covered by the Notification as the same was imposed under Section 133 of the Finance Act 1999 as amended issue of Section 120 of Finance Bill, 2005. Therefore, the duty which is not mentioned in the Notification cannot be given exemption. - AT

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