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Central Excise - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Denial of rebate claim - Simply ticking a wrong declaration in ...


Rebate Claim Denied for ARE-1 Form Error; Minor Procedural Mistakes Shouldn't Block Substantial Benefits.

March 26, 2015

Case Laws     Central Excise     CGOVT

Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such circumstances, the rebate claims cannot be rejected for procedural lapses of wrong ticking. - CGOVT

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