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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Rebate of duty - Rule 18 of the CE Rules, 2002 - Authority ...

Central Excise

August 14, 2019

Rebate of duty - Rule 18 of the CE Rules, 2002 - Authority rejected revision application on ground of delay stating that same cannot be accepted as a general rule on the basis of relying upon decision - the official could not have summarily distinguished a binding judgment of the Supreme Court - the impugned order has resulted in the lack of remedy which is otherwise statutory guaranteed - quashed and remanded

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