Excise duty adjustment timing clarified: when duty paid provisionally, the operative date is the adjustment after final assessment. An amendment adds sub clause (eb) to the Explanation to clause (B) in section 11B specifying that where excise duty is paid provisionally, the relevant ... Summary
Excise duty adjustment timing clarified: when duty paid provisionally, the operative date is the adjustment after final assessment.
An amendment adds sub clause (eb) to the Explanation to clause (B) in section 11B specifying that where excise duty is paid provisionally, the relevant date is the date of adjustment of duty after final assessment.
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