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1 - 10 of 11 (0.41 seconds)The Central Excise Act, 1944
Section 73 in Finance Act, 1999 [Entire Act]
Section 84 in The Central Excise Act, 1944 [Entire Act]
Section 73 in The Central Excise Act, 1944 [Entire Act]
Section 35 in The Central Excise Act, 1944 [Entire Act]
Section 72 in The Central Excise Act, 1944 [Entire Act]
Section 73 in The Finance Act, 2018 [Entire Act]
Section 86 in Finance Act, 1999 [Entire Act]
Victor Cane Industries vs Commissioner Of Taxes And Ors. on 1 September, 2001
21. Looking from a perspective altogether
different from the case of valuation of
excisable goods, the entire proceedings in the
instant case mainly relate to the recovery of
amount already refunded claiming the same
to be a case of "erroneous refund" under
Section 11A of the Act. The whole basis of
14 ST/486/2011
the Revenue that freight amount is not
includible in the assessable value, as has
subsequently been held by the Supreme
Court in Ispat Industries (supra), to state
that the buyer‟s place can never be said to be
place of removal. In our view, the refund
already sanctioned by relying on the judicial
legal precedents holding the field then as well
as the clarifications issued by the Board, the
same cannot be termed as "erroneous
refund".