Refund claim - choice available to the claimant when more than ...

Central Excise

May 5, 2018

Refund claim - choice available to the claimant when more than one exemption is available on the same goods - the appellant is entitled to avail the benefit of any of the notifications which is more beneficial to the appellant - AT

View Source

← Previous Next →

Refund claim - choice available to the claimant when more than ...

Central Excise

May 5, 2018

You may also like:

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT

Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - No exemption - HC

Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008...

Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and...

Benefit of exemption for public telephone operating only for "local calls" - calls made to mobile service operators - In the absence of any contrary definition of local...

Levy of GST - One time concession fees charged - the applicant is not entitled for the benefits of exemption and the activity of long term lease is liable for levy of GST.

Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him...

Quick Updates: