Refund Claims for Excess Excise Duty Require Section 11B of Central Excise Act, Not Exemption Notifications.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification - The refund claimed under the notification may be treated as refund claimed under Section 11B of the Central Excise Act, 1944.....