Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2003 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (8) TMI 45 - SC - Central ExciseExport - Denial of Rebate claim - Short duty paid - Held that - Even though M/s. Gopi Synthetics has since paid the duty and it has been finally held that there was no fraud, collusion or any wilful mis-statement or suppression of facts, rebate is being denied to the appellants. This is being done on the specious plea that it was the duty of the appellants, before he exported the goods, to see that the correct amount of duty had been paid. We are unable to accept this submission. Benefit of rebate is not to be denied because there is short payment. Benefit can be denied only if there is short payment by reason of fraud, collusion or any wilful mis-statement or suppression of facts. Once it has been held that there was no fraud, collusion or any wilful mis-statement or suppression of facts on the part of the party who was to pay the duty then the exporter cannot be denied rebate. - appellants will be entitled to rebate under the Notification - Decided in favour of assessee.
The Supreme Court allowed the appeal by the assessee regarding rebate denial due to short payment of duty by the manufacturer. The court held that rebate cannot be denied if there was no fraud, collusion, or wilful misstatement. The appellants were entitled to the rebate under the Notification.
|