Refund of excise duty already paid by industrial units in North East can’t be said to be paid erroneously: Gauhati HC

EXCISE/ST/VAT : Where Government of India vide Notification No. 20/2007, dated 1-4-2007 had declared that excise duty was not liable to be paid by manufacturers who had set up new industrial units in North East which had commenced their commercial production on or before 1-4-2007 and petitioner's industrial units,

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