Home Highlights March 2015 Year 2015 This

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1. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

2. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

3. Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

4. Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it...

5. Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

6. 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

7. Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of...

8. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

9. Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

10. Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant...

11. Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the...

12. Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of...

13. Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims...

14. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

15. 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...