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Central Excise - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Rebate Claim - export of goods - Though, the conduct of the ...


Court Orders Refund for Petitioner After Repayment of Fraudulently Claimed Rebate on Exports; No Tax Liabilities on Exports.

June 24, 2021

Case Laws     Central Excise     HC

Rebate Claim - export of goods - Though, the conduct of the petitioner was no forthright and was intended to defraud the revenue, fact remains that the petitioner has paid back and compensated the revenue by paying the amount to the credit of the Central Government together with interest on 02.02.2009 - The exports are not be burdened with tax liability. - Revenue directed to grant refund - HC

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