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Central Excise - Highlights / Catch Notes

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Rebate / refund claim - input stage credit - inputs used in the ...


Refund Claim Denied for Missing Declaration Before Export Under Notification No. 21/2004-CE(NT) Requirements.

July 20, 2016

Case Laws     Central Excise     CGOVT

Rebate / refund claim - input stage credit - inputs used in the manufacture of their export goods - claim was rightly rejected on the grounds that the applicant has manufactured and exported the finished goods before filing the requisite declaration under the said notification and failed to fulfil the condition of the Notification No. 21/2004 -CE(NT) dated 06.09.2004. - CGOVT

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