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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Refund Claim – Notification No.19/2004 - 100% EOU - Export of ...


Refund Claim Denied for EOU Due to Non-Compliance with Export Procedures and Documentation under Notification No. 19/2004.

August 23, 2013

Case Laws     Central Excise     CGOVT

Refund Claim – Notification No.19/2004 - 100% EOU - Export of goods after clearance to DTA - Non-preparation of statutory document and not following the basic procedure of export goods as discussed above, cannot be treated as just a minor/technical procedural lapse for the purpose of granting rebate of duty on the materials used in the manufacture of impugned exported goods - CGOVT

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