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 June 2015 Year 2015 This

Denial of refund claim - appellants had paid full duty on the ...

Central Excise

June 18, 2015

Denial of refund claim - appellants had paid full duty on the motor spirit obtained by them for blending with ethanol -when there is no change in the price, it cannot be said that assessee has benefited unjustly. - AT

View Source

 


 

You may also like:

  1. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

  2. Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

  3. Applicability of Section 11D to the facts of the present case - the Revenue could not show that the appellant after blending ethanol with duty paid motor spirit...

  4. Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise,...

  5. Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol”...

  6. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

  7. Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and...

  8. Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to...

  9. Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

  10. Denial of refund claim - price variations - There is no provision under the law for issuance of supplementary invoices reducing the price - refund denied - AT

 

Quick Updates:Latest Updates