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Central Excise - Central Government - Case Laws

Showing 81 to 100 of 878 Records

  • 2015 (3) TMI 951

    Denial of refund claim - Applicants had supplied LSHF/HS Diesel to Indian Navy from the duty paid stock and claimed refund on the ground that supplies to Indian Navy were exempt from payment of duty - Held that - exports under Rule 18 or 19 are under two different schemes. Rule 18 governs the export of duty paid goods under rebate claim while Rule 19 governs the export of goods without payment of duty under Bond/UT-I. Both the schemes are altoget....... + More


  • 2015 (3) TMI 950

    Denial of rebate claim - non-compliance of the provisions of Rule 18 and stipulation of Notification No. 19/2004 ibid inasmuch as the term duty paid used in Rule 18 does not include that portion of duty which is subsequently refunded to the manufacturer - Held that - Respondent procured the said goods from a manufacturing unit M/s. Hanny Fibre Pvt. Ltd. located in North-East who was availing area based exemption of Central Excise duty under Notif....... + More


  • 2015 (3) TMI 949

    Denial of rebate claims - Original documents not filed - Held that - Applicant had been claiming right from beginning that original and duplicate ARE-2 forms duly endorsed by Customs were submitted along with the rebate claims. The forwarding letter clearly states that they have submitted original and duplicate copies of ARE-2 form. The rebate claims are found otherwise in order as the use of duty paid inputs in the manufacture of goods exported ....... + More


  • 2015 (3) TMI 909

    Denial of rebate claim - Recovery of erroneously sanctioned rebate claim - Held that - It is clear that applicant has filed this revision application after 3 months and 13 days when the time period spent in proceedings before CESTAT is excluded. As per provisions of section 35 EE of Central Excise Act, 1944 the revision application can be filed within 3 months of the communication of Order-in-Appeal and the delay upto another 3 months can be cond....... + More


  • 2015 (3) TMI 908

    Rebate claim - determination of Annual Capacity Determination (ACP) of hot re-rolled products - Non discharge of full duty liability - rebate @ 12% of FOB value in terms of Notification No. 31/98-CE (NT) dt. 24-08-98 - Held that - during the relevant time, the rebate was admissible @ 12% of FOB value under rule 12 of Central Excise Rules, 2002, in terms of Notification No. 31/98-CE (NT) dt. 24-08-98. So the determination of ACP will not alter the....... + More


  • 2015 (3) TMI 907

    Denial of rebate claim - assessee paid duty @8.24% instead of @ 4.12% - Duty reduced as per Notification No. 4/2006-C.E., dated 1-3-2006 as amended by Notification 4/2008, dated 1-3-2008 and 58/2008-C.E., dated 7-12-2008 - Held that - Notification issued under Rule 18 of Central Excise Rules, 2002, prescribes the conditions, limitations and procedure to be following for claiming as well as sanctioning rebate claims of duty paid on exported goods........ + More


  • 2015 (3) TMI 906

    Denial of rebate claim - Failure to produce the copies of the BRCs - entire sale proceeds in respect of the some exported goods were not realized by the respondents within the period allowed under the FEMA, 1999 including any extension of such period - Held that - The explanation given by respondents for short realization cannot be accepted since duty is required to be paid on transaction value of goods (exported) determined under Section 4 of Ce....... + More


  • 2015 (3) TMI 905

    Denial of rebate claim - Valuation of goods - Valuation as per section 4 or section 4A - Jurisdiction of GOVERNMENT OF INDIA - Held that - there is no dispute with regard to export of goods and compliance of provisions of Rule 18 of Central Excise Rules, 2002 r/w Not. No. 19/2004-C.E. (N.T.), dated 6-9-2004. The conditions and procedure stipulated in Not. No. 19/2004-C.E. (N.T.) stands fully complied with and export of duty paid goods is also est....... + More


  • 2015 (3) TMI 863

    Denial of rebate claim - Denial on ground that amount paid on part of ARE-1 value over and above the FOB value is not the duty of Central Excise but is to be treated as excess payment - rebate in terms of Rule 18 of the Central Excise Rules, 2002, is the rebate of Central Excise Duty paid on the exported goods - Held that - As per section 35 EE of Central Excise Act, 1944 Central Government on the application of any person aggrieved by any order ....... + More


  • 2015 (3) TMI 862

    Denial of rebate claim - applicant a merchant-exporter has declared in impugned ARE-1 that they are availing benefit of 21/2004-C.E. (N.T.), dated 6-9-2004 and Notification 43/2001-C.E. (N.T.), dated 26-6-2001, however they failed to follow the mandatory provisions as required under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 and Notification 43/2001-C.E. (N.T.), dated 26-6-2001 - Held that - applicant prepared the ARE-1 under claim of r....... + More


  • 2015 (3) TMI 833

    Denial of rebate claim - Assessee paid duty @10% instead of @ 4% under Notification No. 4/2006, dated 1-3-2006 - Revenue contends that assessee did this in order to provide higher amount of rebate for the merchant-exporter - Held that - The plain reading of instructions issued by C.B.E. & C. regarding assessment of export goods, reveals that the export goods shall be assessed to duty in the same manner as the goods cleared for home consumptio....... + More


  • 2015 (3) TMI 824

    Denial of rebate claim - Goods fully exempted - Duty for which the rebate claims were filed had been paid out of Cenvat credit availed by the processors on the strength of bogus/fake invoices - Applicant failed to prove the genuineness of the duty payment and veracity of the input stage credit taken by the processors - Held that - DGCEI investigated the case and issued show cause notice dated 15.12.10 wherein they categorically stated that the sa....... + More


  • 2015 (3) TMI 823

    Denial of rebate claim - rebate claims were sanctioned of duty paid on value which was more than transaction value - Held that - Rebate of duty paid on transaction value of goods determined under section 4 of Central Excise Act 1944 is admissible under rule 18 of Central Excise Rules 2002 read with Not. No. 19/04-CE(NT) dated 6.9.2004, Government had reiterated the findings of GOI 2005 (7) TMI 120 - GOVERNMENT OF INDIA in the case of M/s Bhagirat....... + More


  • 2015 (3) TMI 822

    Sanction of partial rebate claim - applicant exporter has cleared export goods on payment of duty (BED) (a) 10% in terms of Notification No. 2/2008-C.E., dated 1-3-2008 as amended, whereas they were clearing goods for home consumption on payment of duty (BED) @ 4% in terms of Notification No. 4/2006-C.E., dated 1-3-2006 as amended - original authority sanctioned the rebate claims to the extent of duty paid @ 4% and allowed recredit of balance amo....... + More


  • 2015 (3) TMI 821

    Sanction of partial rebate claim - applicant had been paying duty @ 4% for the goods cleared for home consumption they were required to pay at the same rate on the export goods also - Instead of paying duty @ 4% for export clearances, they paid duty @ 10% - Assistant Commissioner sanctioned cash rebate of duty paid @ 4% on the FOB/ARE-1 value whichever is lower and remaining amount was sanctioned by way of credit in their Cenvat account under Rul....... + More


  • 2015 (3) TMI 780

    Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - Notification No. 19/2004-CE(NT) dated 06.09.2004 and Notification No. 4/2006-CE dated 01.03.2006 - original authority held that duty was required to be paid on exported goods at the effective rate of duty @ 4%/5% in terms of Notification No. 4/2006-CE dated 01.03.2006 as amended and sanctioned the rebate claims to the extent of duty payable @ 4%/5% - Simu....... + More


  • 2015 (3) TMI 779

    Denial of Rebate claims on reexport of capital goods as such - whether reversal of cenvat credit under rule 3(4)/ 3(5) of Cenvat Credit Rule 2004 on removal of inputs / capital goods as such is to be treated as payment of duty for the purpose of sanctioning rebate claim under rule 18 of CER 2002 read with Not. No. 19/04-CE(NT) dated 6.9.2004 - Held that - an amount reversed under rule 3(4) / 3(5) of Cenvat Credit Rules 2004 on removal of inputs /....... + More


  • 2015 (1) TMI 943

    Rebate claim - Section 54(1A) of Central Excise Act, 1944 absolute exemption was available to the applicant being a 100% EOU hence they had no option to, pay duty and claim rebate under Rule 18 of Central Excise Rules 2002 - Held that - Notification No. 24/03-CE dated 31-03-2003 was issued under section 5A(i) of Central Excise Act 1944. The goods manufactured by 100% EOU and cleared for export are exempted from whole of duty unconditionally. Ther....... + More


  • 2015 (1) TMI 942

    Denial of rebate claim - failure to produce original and duplicate copies of ARE-1 Form - held that - Non-production of the ARE-1 form would not ipso facto result in the invalidation of the rebate claim. In such a case, it is open to the exporter to demonstrate by the production of cogent evidence to the satisfaction of the rebate sanctioning authority that the requirements of Rule 18 of the Central Excise Rules 2002 read together with the notifi....... + More


  • 2015 (1) TMI 894

    Denial of rebate claim - failure to follow the mandatory provisions as required under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification 43/01-CE(NT) dated 26.06.2001 - Held that - applicant prepared the ARE under claim of rebate and paid applicable duty at the time of removal of goods. The original authority in rebate sanctioning orders have categorically held that applicants have exported the goods under claim of rebate under Rul....... + More


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