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Export under claim of rebate and simultaneous claim of “Duty drawback” - Case Analysis

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..... Export under claim of rebate and simultaneous claim of “Duty drawback” - Case Analysis - Commentaries / Editorials Dated:- 6-6-2007 - News - Case Analysis - Decision in the matter of: M/s MUNOT T .....

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..... EXTILES reported in 2007 -TMI - 1051 - GOVERNMENT OF INDIA Central Excise Manufacturer has exported goods through Merchant Exporter under claim of rebate. In the form ARE-1 (AR-4) Manufacture .....

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..... as well as Merchant Exporter has declared that no-duty drawback would be claimed. But, subsequent to clearance and export, Merchant Exporter has claimed duty drawback. Department has rejected the c .....

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..... laim of Manufacturer for claiming "Rebate" under Rule 18 of Central Excise Rules, 2001 (Central Excise Rules, 2002) read with Notification No. 40/2001 C.E.(NT) dated 26-6-2001 . In this matter, i .....

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..... n a revision application made by the Manufacture, Government of India has held that action against Merchant Exporter could have been taken under the Customs Central Excise Duties Drawback Rules, 199 .....

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..... 5 but there is no merit in rejecting the rebate claim of the Manufacture. Therefore, "Rebate" shall be allowed to Manufacturer. - News - Press release - PIB Tax Management India - taxmanagementin .....

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..... dia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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