Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Excess Drawback Rebate – Settled legal position that goods which ...

Customs

September 24, 2015

Excess Drawback Rebate – Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – however demand of differential amount of Drawback and interest thereupon maintained - AT

View Source

 


 

You may also like:

  1. 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...

  2. Denial of Rebate claim - Simultaneous benefits of rebate and drawback - In view of position explained there is no bar is availing such rebate claim when drawback of...

  3. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

  4. Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee...

  5. Rebate Claim - third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - CGOVT

  6. Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

  7. Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been...

  8. Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten...

  9. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

  10. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

  11. Benefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - there was no reason for denying the benefit only on...

  12. Benefit of duty drawback - Conversion of free shipping bills into drawback shipping bills - Circular No. 04/2004 dated 16.01.2004 - there was no reason for denying the...

  13. Export of goods – Drawback claim – in the absence of retest of remnant samples as the remnant samples were not available - original authority directed to sanction the...

  14. Demand of interest on recovery of excess duty drawback claim - Section 75A(2) - when the petitioner realized that there was an excess claim and grant of drawback, he had...

  15. Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

 

Quick Updates:Latest Updates