Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 105 - CGOVT - Central ExciseProcedural lapses for claiming rebate under Rule 18 of Central Excise Rules,2002 for export of goods - non-observance of conditions No. (1) and (2) of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 i.e. condition regarding filing of declaration and conditions regarding verification of input-output norms was not followed - applicant is regularly procuring Hexane without payment of duty and obtains Annexure 45 from the department. - Held that:- claimant cannot claim the input rebate as a matter of right when he has failed to follow the provisions of Notification No. 21/2004-C.E. (N.T.) without explaining any valid reasons for some unintentional procedural lapses. Agaisnt the Assessee.
|