Supreme Court: Vacancies From Resignations under CUSAT Act Must Follow Communal Rotation  ||  Supreme Court: Forest Land Cannot Be Leased or Used For Agriculture Without Centre’s Approval  ||  Supreme Court: Gravity of Offence and Accused’s Role Must Guide Suspension of Sentence under CrPC  ||  Supreme Court: Arbitral Awards Cannot be Set Aside For Mere Legal Errors or Misreading of Evidence  ||  SC Acknowledges Child Trafficking as a Grave Reality and Issues Guidelines to Assess Victim Evidence  ||  Allahabad HC: When Parties Extend an Agreement by Conduct, The Arbitration Clause Extends Too  ||  Supreme Court: Issues of Party Capacity and Maintainability Must Be Decided by Arbitral Tribunal  ||  Supreme Court: Omissions in Chief Examination Can Be Rectified During Cross-Examination  ||  Supreme Court: Items Given by Accused to Police Are Not Section 27 Recoveries under Evidence Act  ||  Gujarat High Court: Waqf Institutions Must Pay Court Fees When Filing Disputes in State Tribunal    

CESTAT: Refund of Excess Duty Paid Can’t be Denied for Non-Option of Provisional Assessment - (25 May 2022)

EXCISE

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  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved