Refund of Excise Duty: Application and Evidence Requirements
Last updated: 22 June 2023
Court :
Supreme Court of India
Brief :
Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of one year from the relevant date in such form as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty had not been passed on by him to any other person
Citation :
CIVIL APPEAL NO. 8717 OF 2022
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FCS Deepak Pratap Singh
Published in Excise
Views : 684
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