Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Mumbai Versus Benzo Chem Industries P. Ltd.,

2018 (2) TMI 801 - CESTAT MUMBAI

Refund of unutilized CENVAT credit - deemed export - Rule 5 of CCR - Held that: - the Hon’ble High Court of Gujarat in the case of A.I Dupont India Pvt. Ltd. [2014 (5) TMI 128 - GUJARAT HIGH COURT] is essentially on the issue of binding precedence, w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e granted only in case of physical export - appeal dismissed - decided against Revenue. - E/85343, 85344 & 85345/2017-SM[BR] - A/91723-91725/2017 - Dated:- 28-12-2017 - Mr. Raju, Member (Technical) Shri. S.v. Nair, Asst. Comm. (AR) for appellant Shri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed refund claims under Rule 5 of the Cenvat Credit Rules, after treating deemed export as export. He argued that deemed export cannot be treated as export as has been held in the decision of the Tribunal in the case of Tricolite Electrical Industries .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Court has been dismissed by the Hon ble Apex Court as reported in 2016 (334) ELT A74 (SC). 3. Ld. CA for the respondent pointed out that in identical circumstances the Tribunal vide order No reported in 2017-TIOL-1879-CERSTAT-MUM has allowed their ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version