Refund claim - petitioner had deposited the TED which is not ...

Case Laws Customs

November 18, 2020

Refund claim - petitioner had deposited the TED which is not required in case of deemed exports, but in the absence of the provision of refund in the foreign trade policy, claim was rejected - Once there was such finding, the Appellate Authority ought to have examined the matter in the background that it is a welfare State and the Department/ Government do not indulge into profit making. If inadvertently certain amount has been paid, even if there is no provision in the Foreign Trade Policy, Government cannot unduly retain the amount. - Matter remanded back - HC

View Source

← Previous Next →

Refund claim - petitioner had deposited the TED which is not ...

Case Laws Customs

November 18, 2020

You may also like:

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC

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...

The High Court considered a case regarding the refund of terminal benefits of excise duty for deemed exports u/s Sl.No.511 of N/N.12/2012-cus. The petitioner, a...

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,...

Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed...

Refund of Terminal Excise Duty - deemed exports - The responsibility of refund of TED in reference to applicable FTP would be that of the Authority responsible to...

Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

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

Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface

Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

Quick Updates: