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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Denial of rebate claim - failure to follow the mandatory ...


Rebate Denied Over Export Procedure Error; Challenge Argues Minor Form Mistake Shouldn't Void Substantial Compliance Benefits.

January 23, 2015

Case Laws     Central Excise     CGOVT

Denial of rebate claim - failure to follow the mandatory procedure for export - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim - CGOVT

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