https://www.taxtmi.com/highlights?id=55124 Refund of excess paid excise duty - finalization of provisional assessment - reflection of the refund amount in the balance sheet under the head of “loans and advances”, clearly depicts that the incidence of excess paid duty amount has all along been borne by the appellant. - AT en-us Tue, 13 Oct 2020 12:12:05 +0530 Tue, 13 Oct 2020 12:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55124 Refund of excess paid excise duty - finalization of provisional assessment - reflection of the refund amount in the balance sheet under the head of “loans and advances”, clearly depicts that the incidence of excess paid duty amount has all along been borne by the appellant. - AT Highlights Central Excise Tue, 13 Oct 2020 12:12:05 +0530 https://www.taxtmi.com/highlights?id=55124