Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Penalty levied u/s 271(1)(c) - Transfer pricing...     TaxTMI    Seeking cancellation of the GST registration - The...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Validity of assessment order - non-speaking...     TaxTMI    Benefit of exemption from GST - educational...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Duty drawback - Re-fixation of brand rates - the Revisional ...

Customs

February 15, 2023

Duty drawback - Re-fixation of brand rates - the Revisional Authority was under a duty to scrutinize this aspect carefully. Except referring to the language of the Circular dated 18 September 2003, the Revisional Authority has not examined whether any amendment, addendum or corrigendum was carried out or that order existed even what is stated in clause 3(c) of the Circular dated 18 September 2003. - Matter restored back - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Fixation of brand rate of drawback - Circular No. 41/2005-Cus., dated 28-1-2005 allow only additional customs duty paid through DEPB to be considered for fixation of...

  2. Duty Drawback - assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported...

  3. The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.

  4. Fixation of brand rate of drawback – availment of duty exemption was mandatory in terms of Section 5A (1A) of the Central Excise Act, 1944 - application rightly rejected - CGOVT

  5. Fixation of Brand rate of Duty Drawback - assesse was entitled to All Industry Rate Drawback @ 1.1% under Heading No. 8418 as stands admitted by the original authority -...

  6. Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era

  7. Seeking interest on belated payment of duty drawback - inordinate delay in determining the brand rate of duty drawback for over a period of 8 years - As the delay is not...

  8. Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

  9. Duty Drawback - Merchant exporter - disallowing Central Excise portion of the drawback, in terms of the adjudicating authority and revisional order is hereby set aside - HC

  10. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: INQUIRY BY THE APPELLATE AUTHORITY
H: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H: Exemption from GST - pure services or supply of goods to the Notified ...
H: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H: Recovery of short paid duty alongwith interest and penalty - The petit...
H: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H: Classification of the mixed spices - classification accepted under the...
H: Imposition of GST on vouchers - The petitioner, involved in managing c...
H: Validity of assessment order - The High Court opined that the challeng...
H: Refund claim - determination of the turn over for the purpose of refun...
H: Grant of Regular Bail - In a case where the State sought to challenge ...
H: Delay in filing the appeal - Time Limitation - petition delayed for al...
H: Cancellation of GST registration of the petitioner - The High Court ex...
H: Availing and utilization of Input Tax Credit - The applicant had initi...
F: Penalty under Section 73(1) of CGST Act, 2017
H: Addition u/s 68 - unexplained share application money - genuineness an...
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: sales Against 0.1% GST- if export not done within 90 Days
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...
C: Clarification on the applicability of 3% amount on account of non-achi...
C: Suspension of inoperative SIONs
N: Amendment in the Export policy of Onions
N: Seeks to amend specified customs tariff notifications to exempt applic...
A: How to become a crorepati via SIP
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
A: Roving Judgements!