Recovery of Rebate claim after two years from sanction of refund ...

Central Excise

March 20, 2020

Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted fact remains that the respondent/assessee has exported the goods on payment of duty under claim of rebate. Admittedly goods have been exported out of India and proof of export has been duly submitted. Respondent admittedly has been regularly filing the ER-Returns which were never objected by the Range Officer at the appropriate time - Demand cannot sustain - AT

View Source

← Previous Next →

Recovery of Rebate claim after two years from sanction of refund ...

Central Excise

March 20, 2020

You may also like:

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the...

Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT

Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT

Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no...

Refund claim - same duty paid twice - period of limitation u/s 11AB not applicable - refund allowed with interest even after one year - HC

Quick Updates: