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Lockdown times: Present and future CJIs finishing judgments, reading books
by Sekar Reporter · Published March 26, 2020
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Justices T.S.Sivagnanam and R.N.Manjula held that the subsequent issuance of the credit note is of little avail as the incidence for the excise duty is deemed to have been passed on by the assessee to its buyer and therefore not entitled for filing an application for a refund under Section 11B of the Act merely because they subsequently came to know that the rate of duty was NIL and credit notes are said to have been issued to the buyer.
by Sekar Reporter · Published May 20, 2021