TMI BlogExport under claim of rebate and simultaneous claim of “Duty drawback” - Case AnalysisX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|