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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Appropriation of rebate sanctioned in cash against the custom ...


Rebates Against Customs Duty Arrears Deemed Improper If Used to Offset Unfinalized Duty Demands.

June 11, 2016

Case Laws     Central Excise     AT

Appropriation of rebate sanctioned in cash against the custom duty arrears - the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. - AT

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