Refund of excise duty - pre and post GST era - duty paid on...

Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after 1.7.2017, within a period of six months - it is found that the goods have been returned by a Public Sector entity, which is not registered under the provisions of the CGST Act. - Refund to be granted within 45 days - AT