https://www.taxtmi.com/acts?id=22045 Where articles on which duty was paid at the time of first sale by the assessee from his registered or centrally registered premises, or branches, are returned unchanged, the assessee must state particulars of such receipt in records as traded articles and account for them in the trading stock account, on the condition that no refund of excise duty is claimed. en-us Sat, 30 Jul 2016 14:15:26 +0530 Sat, 30 Jul 2016 14:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22045 Where articles on which duty was paid at the time of first sale by the assessee from his registered or centrally registered premises, or branches, are returned unchanged, the assessee must state particulars of such receipt in records as traded articles and account for them in the trading stock account, on the condition that no refund of excise duty is claimed. Act-Rules Central Excise Sat, 30 Jul 2016 14:15:26 +0530 https://www.taxtmi.com/acts?id=22045