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 April 2014 Year 2014 This

100% EOU - Appellant shall be required to furnish such evidence ...


Export Unit Must Prove No Undue Enrichment from Duty Exemption to Adjudicating Authority.

April 2, 2014

Case Laws     Central Excise     AT

100% EOU - Appellant shall be required to furnish such evidence as may be required by learned adjudicating authority to satisfy him that appellant was not enriched at the cost of Revenue availing duty exemption - AT

View Source

 


 

You may also like:

  1. Amends Notification No. 24/2023-Customs (N.T.) regarding duty credit for goods exported under RoDTEP Scheme. Inserts "or unit in Special Economic Zone" after "Export...

  2. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

  3. CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export...

  4. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

  5. Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

  6. SSI Exemption and export - payment of duty on export and claiming rebate / refund - The adjudicating authority as well as the Government committed an error in...

  7. Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does...

  8. Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

  9. Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

  10. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

  11. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

  12. Verification mechanism and monitoring of export obligation under duty exemption/ reward Schemes- reg. - Circular

  13. Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The...

  14. Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 -...

  15. Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as...

 

Quick Updates:Latest Updates