Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (5) TMI 503

ncelling their earlier ARE-1 B061/2015-16, but they had not produced any substantial evidence against the allegations made against them - principles of natural justice. HELD THAT:- When admittedly the goods were not cleared at the instance of the first ARE-1 which was cancelled, the question of re-entry of the goods would not arise at all, since the procedures and conditions under paragraph 2.1 of the supplementary instructions would arise only when the goods are removed out of the factory for export and brought back later to the factory on cancellation of the export order and not in a case where the export itself did not take place - The authorities below have without considering the above factual aspects rejected the appellant’s .....

X X X X X X X

Full Text of the Document

X X X X X X X

in form Annexure No. 28 dated 02.11.2015 for refund of the above amount of ₹ 11,69,079.29 on the ground that the same was erroneously paid and that the export made under ARE-1 above was cancelled and therefore the export duty erroneously debited in their Cenvat Account No. RG.23.A.II Sl. No. 316 dated 23.06.2015 has to be refunded. They also further pleaded that the said goods were cleared vide invoice No. EI 1516500180 dated 26.09.2015 under ARE-1 No. B183/2015-16 dated 26.09.2015 after payment of central excise duty of ₹ 12,21,453.75. Based on the above, the appellant made a claim for refund of duty of ₹ 11,69,079/- by its application dated 02.11.2015 before the adjudicating authority under Section 11B of the Central Exc .....

X X X X X X X

Full Text of the Document

X X X X X X X

he daily stock account of the factory is the basic document to substantiate their claim that the subject goods were retained on 23.06.2015 and duty accounted in the Stock Register and subsequently the same were exported on 26.09.2015, the Opening Stock Register submitted by them reveals that as on 26.09.2015, the opening Balance of stock is 0 (nil) and quantity manufactured is also Nil. In such a situation, if the said quantity of goods had been retained in their factory premises owing to failure of export on 23.06.2015, they should have been reflected in the opening balance of the Stock Register as on 26.09.2015. Furthermore, the removal of goods on payment of duty for export under rebate is shown whereas there is no opening balance or qua .....

X X X X X X X

Full Text of the Document

X X X X X X X

fact is also not disputed by the authorities below either in the SCN or in the subsequent orders and therefore, I am of the opinion that the procedures prescribed would not apply to the case on hand. It is a case where goods were exported by the appellant under the subsequent ARE-1 for which the duty was paid twice simpliciter. For the above reasons also when admittedly the goods were not cleared at the instance of the first ARE-1 which was cancelled, the question of re-entry of the goods would not arise at all, since the procedures and conditions under paragraph 2.1 of the supplementary instructions would arise only when the goods are removed out of the factory for export and brought back later to the factory on cancellation of the export .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||