Home Highlights September 2016 Year 2016 This

You may also like:

1. 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...

2. Refund Claim – Notification No.19/2004 - 100% EOU - Export of goods after clearance to DTA - Non-preparation of statutory document and not following the basic procedure...

3. Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

4. Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a...

5. Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been...

6. Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT

7. Rebate claim - Export of Gutkha prior to issue of amendment dated 02-07-2011 in the Plastic waste - Export takes place when the ship leaves or sailed out of India. - the...

8. Denial of rebate claim - goods were not exported direct from factory of manufacture - AS such duty payment of exported goods is not proved. - export of duty paid...

9. Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions -...

10. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

11. Claim of rebate/ refund - input stage rebate - export of goods - the correctness of the ratio of the input output ratio shall be verified before the commencement of the...

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

13. Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit...

14. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

15. CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable...