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2011 (1) TMI 388 - HC - Central ExciseRebate of duty - Export - Readymade garments - the Assistant Commissioner has rightly allowed the claim of the petitioner and ordered for refund/return of the duty paid as rebate - Only on technical ground the revisional authority having entertain the appeal, deprived the benefit extended to the petitioner as per Rule 18, under Rule 19 of the Rules, which is erroneous - Matter is remitted to the Assistant Commissioner for Excise to consider the incidental articles used like pins, hangars and elastics would form independent material over which duty has to be levied or it is incidental and it does carry any rebate, and pass appropriate orders according to law, taking into consideration the arguments advanced by the petitioner.
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