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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Rebate claim - Export of goods - To allow rebate claim to the ...


Petitioner seeks export rebate approval despite non-compliance with customs notification and Foreign Trade Policy on imported inputs.

February 15, 2020

Case Laws     Central Excise     HC

Rebate claim - Export of goods - To allow rebate claim to the petitioner without the petitioner discharging the obligation undertaken under the relevant customs notification read with Foreign Trade Policy under which the inputs were imported may result in unintended incentives being granted to the petitioner without proper examination

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