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 June 2017 Year 2017 This

Refund of concessionary rate of duty - cars registered as taxi - ...

Case Laws     Central Excise

June 21, 2017

Refund of concessionary rate of duty - cars registered as taxi - the claim of refund only comes under the notification No.3/2001 for the purpose of refund of the excise duty paid by the respondent assessee and it has to fulfil the conditions stipulated in the notification, failing which they are not entitled to the benefit of exemption, under such notification. - HC

View Source

 


 

You may also like:

  1. Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012...

  2. The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The...

  3. Eligibility for concessional rate of additional duty on import of car - Notification No. 64/93-CE - it was almost impossible to visualise a situation where a foreign...

  4. Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

  5. 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...

  6. 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...

  7. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  8. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

  9. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

  10. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

  11. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  12. Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as...

  13. 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...

  14. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  15. Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

 

Quick Updates:Latest Updates