Rebate claims - export of goods - defect in the original ...

Case Laws Central Excise

December 25, 2015

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 rebate and provide for any specific format for making such rebate applications. The Department, therefore, should have treated the original applications /declarations of the petitioner as rebate claims - HC

View Source

← Previous Next →

Rebate claims - export of goods - defect in the original ...

Case Laws Central Excise

December 25, 2015

You may also like:

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

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...

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...

Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1...

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

Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

Claim of rebate/ refund - input stage rebate - export of goods - the correctness of the ratio of the input output ratio shall be verified before the commencement of the...

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...

Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Denial of rebate claim - Bar of limitation - When the rebate claims are filed after, stipulated one year as mentioned in Section 11B of the Central Excise Act, the...

The court examined whether the application filed by the State Bank of India against the personal guarantor u/s 95 was barred by limitation. It was held that even if no...

Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims...

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...

Refund - period of limitation - export of services - the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year...

Quick Updates: