Refund of excess payment of duty - Sale of goods through depot - ...

Central Excise

March 21, 2023

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules , 2000. In terms of Rule 7 the excise duty is payable at on the value at the time of sale of goods from depot after removal from the factory. Therefore, on the differential excise duty due to the difference between the clearance value from the factory and the sale value from the depot is refundable to the appellant. - AT

View Source

← Previous Next →

Refund of excess payment of duty - Sale of goods through depot - ...

Central Excise

March 21, 2023

You may also like:

Valuation - sale of goods through Depot - the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...

Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

Refund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - refund allowed - AT

Refund of the excess duty paid - whether subsequent negotiation of the prices can be the basis for reopening the assessment? - The Tribunal observed that the appellant...

Refund - valuation - quantity discount given after clearance of goods from factory to their depot - Rule 7 - Refund allowed - AT

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Quick Updates: