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Central Excise - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

100% EOU - the exporter-assessee is entitled to the claim of the ...

Central Excise

October 9, 2017

100% EOU - the exporter-assessee is entitled to the claim of the refund filed for the Additional Duty of Excise paid on the HSD oil for use in the manufacture of export product

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  4. Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC

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  7. Refund of Terminal Excise Duty - supplies to 100% EOU - deemed export - claim is maintainable before the DGFT and not before the central excise authorities

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