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2012 (10) TMI 453 - GOVERNMENT OF INDIARejection of Rebate claim – alleged that applicant had exported the goods in March 2008, they had debited the duty involved in August 2008 and had thereby, not complied with the provisions of Notification No. 19/04 dated 6-9-2004 issued under Rule 18 of the rules read with condition (i) of part-I, Chapter 8 of the C.B.E.C. Manual of Supplementary Instructions – Held that:- Provision for claim of rebate is governed by Rule 18, which requires payment of duty at the time of export - provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise Rules, 2002 - rebate of duty is not admissible
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