Home Highlights January 2015 Year 2015 This

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1. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

2. Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted...

3. Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

4. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

5. The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were...

6. Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions -...

7. Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of...

8. Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

9. Levy of penalty - abating the fraud - ex-superintendent of Central Excise with other person - Rebate claim - habitual offender - Appellant had perpetuated the fraud -...

10. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

11. Rebate Claim under Rule 18 of CE Rules, 2002 - the rebate claim was rightly held admissible - applicant cannot be allowed to continue repeating the said lapse and keep...

12. Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has...

13. Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate...

14. Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

15. Project import - failure to produce installation certificate - especially considering that appellant has submitted other proof to establish the installation, cannot then...