Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Denial of rebate claim - non-compliance with the conditions for ...

Central Excise

July 21, 2023

Denial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - If the respondents have taken an inordinately long period of time in deciding the application for extension of time, the benefit of the same tilts more towards the petitioner as the notification is a beneficial notification and the benefit of which should go in favour of the Assessee. - HC

View Source

 


 

You may also like:

  1. Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a...

  2. Denial of rebate claim - export of exempted goods - non-observance of the conditions prescribed in the notifications mentioned above, would result in denial of the rebate - AT

  3. Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be...

  4. 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...

  5. 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

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

  7. Denial of rebate claim - non export of goods within 6 months - The Petitioners admitted their lapse and inability to produce the permission or grant of extension for...

  8. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

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

  10. Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

 

Quick Updates:Latest Updates