Home Highlights July 2015 Year 2015 This

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1. Excise duty refund claim - capital gain or busniss income - Where there is a refund of excise duty it would go to reduce the project cost/capital work in progress since...

2. Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

3. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

4. Refund of duty rejected – it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on...

5. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

6. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

7. Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

8. Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

9. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

10. Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

11. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

12. Refund of Terminal Excise Duty - deemed exports - FTP - DGFT has rejected the petitioner’s claim on the ground that the benefit of refund is available to it under the...

13. Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

14. Refund of Terminal Excise Duty - supplies to 100% EOU - deemed export - claim is maintainable before the DGFT and not before the central excise authorities

15. Refund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - the availment of Cenvat credit will prevail over...