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Showing 41 to 60 of 879 Records

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  • 2016 (4) TMI 192

    Rebate claims of duty paid on exported of exempted goods under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Held that - Government finds that there is no merit in the contentions of applicants that they are eligible to claim rebate of duty paid @ 10%, i.e., General Tariff Rate of Duty ignoring the effective rate of duty @ 0%/4% or 5%. As such, Government is of considered view that lowe....... + More

  • 2016 (3) TMI 1164

    Rebate claim - rejection on the ground that the vessel in which the goods covered in both rebate claims were loaded colluded with another vessel immediately after leaving the port and as such the goods cannot be treated as exported - whether the impugned goods can be said to have been exported for the applicant to be entitled for rebate in terms of Rule 18 of Central Excise Rules, 2002? - Held that - export takes place when goods leave India to a....... + More

  • 2015 (12) TMI 1644

    Refund - No supporting document - No revised application of refund - Notification No. 46/94-C.E. - Unjust enrichment - Held that - It is a settled issue that benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions and/or non-compliance of procedure prescribed therein as held by the Apex Court in the case of Government of India v. Indian Tobacco Association - 2005 (8) TMI 113 - SUPREME COURT OF INDIA ; ....... + More

  • 2015 (12) TMI 1643

    Rebate - Rule 18 of CER, 2002 - The Commissioner (Appeals) vide impugned Order-in-Appeal No. 03-10/Kol-III/2013, dated 15-2-2013 held that as the goods were exempted, any amount which is not payable in terms of Section 3 read with Section 4 ibid does not have the character of duty and were not eligible for rebate under Rule 18 ibid. He ordered the same to be repaid in cash along with interest under Section 11AB ibid. - Held that - when the goods ....... + More

  • 2015 (12) TMI 1641

    Classification - Rebate - Interest - Diesel engines or centrifugal pumps - Held that - it is observed that while a diesel engine is a compression ignition engine or an internal combustion engine, a centrifugal pump is a pump, driven by a motor/turbine such as an internal combustion engine, for moving liquids such as water. The centrifugal pumps are, as per HSN Explanatory Notes, appropriately classifiable under Tariff Heading 8413 70 - The diesel....... + More

  • 2015 (12) TMI 1640

    Rebate claim - rejection on account of non-production of proper proof of export - Held that - the export of duty paid excisable goods cleared from factory cannot be established and the lower authorities have rightly concluded that export of duty paid....... + More

  • 2015 (10) TMI 2614

    Misdeclaration of the export of goods - DEPB Scheme - procedural infirmity - applicability of rule 19 of CER, 2002 - applicant initially exported the goods under ARE-1 No. EX/109/2005-06, dated 31-10-2009 under DEPB scheme, duly sealed and signed by the Inspector of Central Excise. At the port of export, the Customs officials refused to sign the same on the ground that the ARE-1 was not signed by the Superintendent, Central Excise. That being adv....... + More

  • 2015 (10) TMI 2613

    Remission of duty - Rule 21 of CER, 2002 - imposition of penalty u/r 25 of CER, 2002 - storage loss - destruction of molasses - rejection on the ground that the bursting of the tank was neither due to natural reasons nor unavoidable accident - applicability of Board Circular F. No. 261/15CC/1/80-CX 8, dated 6-2-1982 - Held that - Government notes that penalty shall be imposed on a manufacturer if he removes goods in contravention of the provision....... + More

  • 2015 (9) TMI 1530

    Shortage in stock of molasses - storage loss - demand of duty - whether shortage detected during stock taking was actual shortage and whether applicant can claim shortage detected to be storage loss due to natural causes? - Held that - The shortage due to storage loss if any is not reflected in returns. If there was a storage loss at all the applicant as per general industry practice should have approached the jurisdictional Central Excise Author....... + More

  • 2015 (8) TMI 1363

    Rejection of rebate - Rule 18 of CER, 2002 - Ignorance of law - Held that - applicant had not exported the impugned goods on ARE-2 application as per the requirement of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, although they are registered under the Central Excise Act, 1944. The procedures specified in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and in Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 relating to remo....... + More

  • 2015 (8) TMI 1329

    Compliance of Rule 19 of CER, 2002 and N/N. 42/2001-C.E. (N.T.), dated 26-6-2001 - recovery u/S 11A - export clearance without payment of duty and also non-compliance of conditions of notification - Export against H-Form , - execution of bond but neither ARE-1 nor proof of export was filed as stipulated under the Rules - Held that - Government observes that any export clearance, intended to be made without payment of duty, will be subject to Rule....... + More

  • 2015 (8) TMI 1325

    Whether the rebate of duty and duty draw back can be claimed simultaneously? - N/N.68/2011-Cus. (N.T.), dated 20-9-2011 - Held that - decision in the case of AMRIT PAPER Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA 2006 (7) TMI 7 - SUPREME COURT OF INDIA relied upon where it was held that primacy to a Notification cannot be given over Rules as such interpretation will render statutory provisions in Rules nugatory. - Government holds that the i....... + More

  • 2015 (7) TMI 1191

    Debonding of unit - 100% EOU converted to DTA - rebate - The original authority held that as the applicant availed higher rate of drawback comprising Customs, Central Excise and Service tax portion, the benefit of rebate cannot be held admissible as it will amount to double benefit. Accordingly, the original authority denied to sanction the rebate in cash and in such cases instead allowed re-credit in applicant s Cenvat account. - Held that - the....... + More

  • 2015 (6) TMI 1111

    Rebate claim - denial on the ground that the merchant exporter have availed drawback of duty in respect of the goods for which the manufacturer has claimed the rebate of Central Excise duty paid at the time of clearance and hence, claims of rebate would result in double benefit - Held that - The provisions of Rule 18 of Central Excise Rules, 2002 are interpreted by Hon ble High Court of Bombay at Nagpur Bench, in the case of CCE, Nagpur v. Indora....... + More

  • 2015 (6) TMI 1110

    Recovery - duty drawback granted earlier - recovery on the ground that applicant failed to produce the evidence for realization of export proceeds in respect of impugned exported goods for which they were allowed drawback within the period allowed under Foreign Exchange Management Act, 1999 including any extensions of such period granted by the RBI - Held that - it is a statutory requirement under relevant sections that export proceeds need to be....... + More

  • 2015 (4) TMI 208

    Denial of rebate claim - Partial claim sanctioned on the ground that part goods were not exported within six months from the date on which they were cleared for export from the factory of manufacture or within permitted extended period in terms of Notification No.19/04-CE(NT) dated 6.9.2004 - original authority confirmed the demand of erroneously sanctioned rebate - Held that - In view of previous GOI order confirmation of demand of ₹ 11948....... + More

  • 2015 (4) TMI 207

    Denial of rebate claim - name and address of Maritime Commissioner was either over written or wrongly mentioned - Held that - Commissioner (Appeals) has not passed any order w.r.t. rebate claim amount of ₹ 2587266/- as the said amount was sanctioned by ACCE in subsequent order. It is a settled legal position that an authority after passing the order become functus officio and cannot revise its own order. Commissioner (Appeals) has erred is ....... + More

  • 2015 (4) TMI 206

    Denial of rebate claim - Rebate claim earlier rejected vide GOI order but condition imposed upon assessee - Held that - Applicant has stated that they have already paid the amount of confirmed demand to the department and these revision applications ....... + More

  • 2015 (4) TMI 205

    Denial of rebate claim - values declared in ARE-1 form were more than value declared in shipping bills and the value declared in ARE-1 was not correct transaction value in terms of section 4 of Central Excise Act, 1944 - correct transaction value was arrived at after deducting freight and insurance from commercial price (CIF), that the rebate claim was not admissible on free samples - Held that - Any amount paid in excess of duty liability on one....... + More

  • 2015 (4) TMI 164

    Interest demand on erroneously sanctioned rebate claim - Held that - As per section 11AA, the person who is liable to pay duty shall in addition to the duty be liable to pay interest at the rate specified in sub-section (2). These statutory provision....... + More

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