Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
Annexure-19),
passed by the Commissioner of Excise,
Bihar and consequently claimed for refund
of Excise Duty, Bottling Fee and
Distributor's License ... refund of bottling
fee. It is also submitted that if the Commissioner of Excise/State
Government has agreed to refund the excise duty on liquor
80IB of the
Income Tax Act, 1961 on Central Excise Duty refund by
relying upon the judgement of the Hon'ble High Court ... adjudication order of Central Excise,
dated 09.03.2004, where as per that order appellant
was to refund excise duty under Notification
assessee submitted that excise duty is paid
on the various purchases made during the year and as per excise law,
excise duty paid ... Excise duty
payable. It is seen that this account is credited by the excise duty payable first, and when the
excise duty is paid
refund of 2 [duty and interest, if any, paid on such
duty.--
(1) Any person claiming refund of any [duty of excise and interest ... date of refund of such duty."
26. Indisputably, Section 11B deals with claim for refund of duty of
excise and interest, if any, paid
