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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Rebate/ Refund claim - merchant exporters - The duty was paid @ ...


Merchant Exporters Overpaid Duty at 10%; Rebate Only for Effective 4% or 5% Rate per Notification No. 4/06-CE.

July 18, 2016

Case Laws     Central Excise     CGOVT

Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% or 5% in terms of Notification No. 4/06-CE dated 1.03.06 as amended, as applicable on the relevant date on the transaction value of exported goods determined under section 4 of Central Excise Act, 1944. - CGOVT

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