Home Highlights September 2012 Year 2012 This

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1. Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of...

2. 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...

3. Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

4. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

5. Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

6. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

7. Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

8. Denial of rebate by the appellant as merchant exporter - The appellant has not taken anything other than the duty paid at the time of procurement of raw-material as...

9. Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

10. Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - rebate is admissible only to the extent of duty paid at the effective rate...

11. Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT

12. Denial of rebate claim - non-adherence input/output norms - claim application was also found to be blank in some respect - no rebate / refund - AT

13. Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and...

14. 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

15. Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Trade Notice