Refund of Terminal Excise Duty (TED) - supplies against ICB are ...

Customs

March 24, 2020

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was existing - It appears that DGFT in view of policy circular No. 11/2015-20, has now identified the issue viz-a-viz the non-refund of excise duty paid by the suppliers. This circular in our view now recognizes the provisions of the FTP in the right perspective, that exemption from TED was not available for certain supplies even though the same were under ICB. There is thus no impediment in granting the refund to the Petitioner - HC

View Source

← Previous Next →

Refund of Terminal Excise Duty (TED) - supplies against ICB are ...

Customs

March 24, 2020

You may also like:

Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid...

Refund of Terminal Excise Duty (TED) along with applicable interest - provision in relation to the Terminal Excise Duty have already been struck down. - The payments...

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the...

Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - no customs Duty exemption to goods supplied to the Chennai Metro Rail Project was ever given...

Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

Refund of the Terminal excise duty (TED) - Deemed Export - Any subsequent amendment made to the existing policy liberalizing the Scheme and exempting payment of TED...

Refund of terminal excise duty (TED) - subsequent amendment was made to the existing regime which in effect liberalised the position further and exempted payment of TED...

When excise duty is exempted, there is no question of payment of additional duty - SC

Refund of Terminal Excise Duty (TED) - It is not disputed that the goods supplied by the petitioner to the EOUs constituted 'deemed exports' and thus, the petitioner had...

Refund of Terminal Excise Duties - deemed export benefits - sub-contractor - the claim of refund of Terminal Excise Duty is dependent upon the name of the Appellant...

Refund of Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available. - Trade Notice

Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain...

Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central...

Refund of Terminal Excise Duty (TED) - Deemed export - Jurisdiction to claim refund is Central Excise or DGFT - The FTP, as it then existed, did not de-bar the...

Refund of terminal excise duty - deemed export or not - supplies of goods by DTA unit to EOU unit - once the supply of goods fall within the category of deemed export,...

Quick Updates: