Person bearing Excise Duty, not leviable in law is entitled to claim refund subject to limitation prescribed in Section 11B: Madras HC [Read Judgment]

The Madras High court while dismissing the appeal held that the person who has borne the incidence of Excise Duty, which was not leviable in law is entitled to claim refund of the same, subject to his locus standi and the limitation prescribed in Section 11B of the Income Tax Act. The Appellant Company, M/s.Chennai […]

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