Home Highlights March 2015 Year 2015 This

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1. 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...

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

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. Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

5. Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it...

6. Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

7. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

8. Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of...

9. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

10. 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...

11. Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant...

12. The petitioners' rebate claim for export of goods was rejected and penalty imposed u/s 11AC of the Central Excise Act, 1944 read with Rules 25 and 27 of the Central...

13. Claim of rebate for service tax paid on specified services used for export of goods from July 2012 to December 2013. The rebate claims were rejected on grounds of...

14. Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the...

15. Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of...