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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Denial of rebate claim - Mere executive decision cannot ...

Central Excise

May 3, 2014

Denial of rebate claim - Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules - HC

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  3. Denial of rebate claim - non-adherence input/output norms - claim application was also found to be blank in some respect - no rebate / refund - AT

  4. Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be...

  5. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

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  7. Denial of refund claim - SEZ unit - authorized operations were not started by the said assessee during the currency of the period in issue - refund allowed - HC

  8. Denial of rebate claim - rebate claims rejected on the ground that respondent is not the proper claimant to file rebate claims - the original authority has not issued...

  9. Denial of rebate claim - Failure to produce relevant Bank Realization Certificates - mere cancellation request of the respondent cannot be treated as closure of rebate...

  10. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

 

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