Refund claim cannot be denied when excess duty has been returned through debit/credit notes


Last updated: 18 December 2015

Court :
CESTAT, Mumbai

Brief :
The Hon’ble CESTAT, Mumbai held that on clarification, the Appellant has issued Credit Notes & against the said Credit Notes, the buyer of the goods has returned the excess charged Excise duty.

Citation :
Shree Krishna Nylon Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-III

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Bimal Jain
Published in Excise
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