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Case Law Details

Case Name : Indian Oil Corporation Ltd. Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 26060 of 2022
Date of Judgement/Order : 19/01/2023
Related Assessment Year :
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Indian Oil Corporation Ltd. Vs State of Gujarat (Gujarat High Court)

Gujarat High Court held that refund claim under section 11(B) of the Central Excise Act allowed to the extent of amount collected from the petitioner and ‘C’ forms issued against such purchases.

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