Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

100% EOU - Refund claim - for the purpose of regulating the ...


EOU's Refund Claim Hinges on "Manufacture" Definition in Exim Policy, Not Central Excise Act 1944 Section 2(f.

October 5, 2016

Case Laws     Central Excise     AT

100% EOU - Refund claim - for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is relevant and not section 2(f) of the Central Excise Act 1944 - AT

View Source

 


 

You may also like:

  1. 100% EOU - allegation that they were doing job work in violation of Exim policy - quantum of sale made to DTA unit - debonding - Undisputedly, in the present case, the...

  2. Doctrine of promissory estoppel - Claiming benefit as per the old exim policy - new exim policy does not grant such benefit - when the new Exim Policy 1990-93 is held to...

  3. Rejection of refund claim - Reimbursement of Central sales Tax - Inter-state purchase made by an EOU from another EOU - If the procedural norms are in conflict with the...

  4. 100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT

  5. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

  6. Refund of CENVAT Credit - time limitation - Relevant Date - From the definition of ‘relevant date’, it can be seen that sub clause (a) of Clause (B) of definition of...

  7. Refund claim - appellant, a 100% EOU - refund claim of service tax paid by them, as per the provisions of Notification No. 41/2007-ST - Appeal by revenue against order...

  8. Manufacture or processing u/s 10A - the definition of "manufacture" contained in section 2(r) of the Special Economic Zones Act, 2005, incorporated in section 10AA of...

  9. Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

  10. The appellants claimed that the entire amount of service tax paid by them should be considered as a deposit u/s 35FF of the Central Excise Act, 1944, and sought a refund....

  11. Advance authorisation Scheme - supply of valves - deemed exports - manufacturing activity carried out or not - Even in the writ affidavit, the petitioner has maintained...

  12. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  13. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  14. 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...

  15. Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

 

Quick Updates:Latest Updates