Home Case Index All Cases Customs Customs + CGOVT Customs - 2012 (9) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 710 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERebate claim - manufacture of electrical goods, cables & MCCB - They exported finished goods - department observed that the appellants had taken DFIA Licence – alleged that they availed/claimed the said rebate of duty by availing the double benefit i.e. availment of Cenvat credit of duty paid on inputs – Held that:- No restriction in the Notification No. 40/2006-Cus., on claiming rebate of duty paid on exported goods and availment of Cenvat credit. Since the applicant has complied with all the provisions and procedure as laid down in Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - no dispute about the export of duty paid goods, the rebate claim is admissible to the respondent
|