Recovery of rebate claim - Adjusted rebate claims towards their ...

Central Excise

May 1, 2024

Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their exports as per the impugned orders. Although previous orders had upheld adjustments, the High Court noted that these orders had been set aside. Consequently, there was no current demand enforceable against the petitioner, rendering the adjustment unjustified. The High Court ruled that the adjusted amounts must be refunded to the petitioner along with interest.

View Source

← Previous Next →

Recovery of rebate claim - Adjusted rebate claims towards their ...

Central Excise

May 1, 2024

You may also like:

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

Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of...

Claim of interest on refund - Refund claim was adjusted towards penalty imposed - claim of interest allowed - HC

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

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

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...

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

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...

Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of...

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...

Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it...

Disallowance of the interest expenditure u/s 43B(d)/(e) r.w ‘Explanation 3D’ - As observed by the A.O, as the interest debited/charged by the bank got converted into...

Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the...

Quick Updates: