Recovery of Rebate claim after two years from sanction of refund ...

Central Excise

March 20, 2020

Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted fact remains that the respondent/assessee has exported the goods on payment of duty under claim of rebate. Admittedly goods have been exported out of India and proof of export has been duly submitted. Respondent admittedly has been regularly filing the ER-Returns which were never objected by the Range Officer at the appropriate time - Demand cannot sustain - AT

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Recovery of Rebate claim after two years from sanction of refund ...

Central Excise

March 20, 2020

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