CESTAT: Refund of Excess Duty Paid Can’t be Denied for Non-Option of Provisional Assessment - 25.05.2022

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the refund of excise duty paid in excess cannot be rejected solely on the ground that the assessee did not opt for provisional assessment under the Central Excise Act, 1944.

Tags : CESTAT Refund Excise Assessee

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