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2012 (10) TMI 904 - BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANCRebate claim – export – respondent had cleared the goods from their factory for export describing the same as “menthol powder” – alleged that goods exported were not the same, which were cleared by the respondent from their factory after payment of duty – Held that:- Respondent have themselves prepared and signed the Commercial Invoice under which Menthol Powder-97% BP/USP were exported vide said Shipping Bill and Bill of Lading - respondent has not been able to meet the mandatory requirement of claiming rebate that the same goods which have been manufactured, suffered duty, have actually been exported - respondent has failed to establish that they have exported the very same duty paid goods vide shipping bill as cleared by ARE-1, hence, rebate claims not admissible
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