Home Highlights June 2014 Year 2014 This

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1. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

2. Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

3. Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT

4. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

5. Refund of CENVAT Credit - clearances to 100% EOU - deemed exports - assessee is entitled to the claim for refund of accumulated CENVAT credit of duties/taxes on...

6. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

7. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

8. Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export...

9. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

10. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

11. Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of...

12. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

13. 100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

14. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

15. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...