Refund of Excess Paid Duty can’t be rejected for Non-Option of Provisional Assessment: CESTAT [Read Order]

Refund - Paid Duty - Assessment - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of excise duty paid in excess cannot be rejected solely on the ground that the assessee did not opt for provisional assessment under the Central Excise Act, 1944. Earlier, the department, while considering the refund application by…

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