Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Drawback benefit - The argument of the revenue that since the ...


Court Rules Timing of Excise Duty Payment Doesn't Affect Eligibility for Drawback Benefit Under Show Cause Notice.

May 4, 2013

Case Laws     Central Excise     HC

Drawback benefit - The argument of the revenue that since the petitioner paid the excise duty or CENVAT credit subsequently after issuance of show cause notice, hence, the petitioner is not eligible for the aforesaid benefit is not acceptable - HC

View Source

 


 

You may also like:

  1. CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on...

  2. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

  3. Claim of duty drawback - the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second...

  4. HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court...

  5. The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.

  6. Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

  7. CBIC has clarified fee requirements for time extension applications under Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 2017. The Board addressed...

  8. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

  9. The High Court dismissed the writ petition. The petitioner, being a registered person not liable for registration before the appointed day of 01.07.2017, sought...

  10. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

  11. Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

  12. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

  13. HC ruled in favor of mobile phone exporters, holding that unlocking/activation of phones for overseas markets does not constitute "taken into use" under Rule 3 of Duty...

  14. The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) regarding All Industry Rates of Duty Drawback for Articles of Jewellery. Specifically, the amendment...

  15. Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

 

Quick Updates:Latest Updates