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
Customs - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund of SAD - SAD had been paid, not in cash, but by utilising ...

Customs

February 9, 2016

Refund of SAD - SAD had been paid, not in cash, but by utilising the DEPB scrip - scope of circular - Circular issued by the CBEC could not have imposed an additional restriction for availing of the exemption in terms of the Notification No. 102/2007-Cus issued under Section 25(1) of the Act. - HC

View Source

 


 

You may also like:

  1. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

  2. Penalty - 100% EOU - CVD and SAD paid wrongly by utilising cenvat credit, which was ought to be paid in cash - penalty confirmed - AT

  3. Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT

  4. Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification...

  5. Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the...

  6. Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.

  7. DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips

  8. All exports under DEPB scheme upto 30.9.2011, where the Let Export Order (LEO) has been issued shall be eligible for the issue of DEPB Scrips

  9. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

  10. Demand of Special Additional Duty (SAD) by debiting the DFCE scrips instead of in cash - If the appellant had been put to notice while debiting in the DFCE scrips, he...

 

Quick Updates:Latest Updates