Supreme Court Dismisses Assessee's Appeal in Excise Duty Refund Case Under Central Excise Act, 1944. Refund Denied as Value of Returned Goods Determined as Scrap Was Less Than Duty Paid Under Section 173L(v), with No Error Found in Valuation or Procedural Fairness.
5 Sep 2022The dispute arose from a claim for refund of excise duty by an assessee manufacturer of plastic moulded furniture, who had issued credit notes for rej...
