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2010 (8) TMI 267 - HC - Central ExciseRebate - rejection of the rebate claimed was only for the non-fulfilment of conditions laid down in Notification No. 197/62 - duty suffered yarn twisted into thread and the same yarn in the form of thread transferred from one of the sister concerns to that of the Respondent and got twisted into thread - Polyester thread even after twisting as thread, the yarn has not lost its character/identity - counsel for Respondent therefore contended that even if proviso (i) to Notification no. 197/62 i.e., the goods are exported after payment of duty in cash direct from factory or warehouse is not satisfied, once the goods are exported it is always open to the Collector to order whole or any part of the claim for such rebate, notwithstanding that the conditions of notification not satisfied - authorities taken the view that the Respondent is not entitled to the rebate claimed on the duty paid on the yarn – Order holding rebate sustainable set aside
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