Refund Claim Entitlement u/s 11-B: Credit Notes Ensure No Excise Duty Burden Transfer, Allowing Assessee Refund.
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....Refund claim u/s 11-B of Central Excise Act,1944 – Duty paid by mistake – If credit notes are raised and benefit is passed on to the customer, thus, not passing on the burden of excise duty, the assessee is entitled to refund of the same - HC....




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TaxTMI