Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

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 2026 - All Rights Reserved