Home Highlights May 2012 Year 2012 This

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1. Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

2. Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their...

3. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

4. Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

5. Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case...

6. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

7. Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

8. Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds...

9. Seeking refunds of amount to the liquidation account of the Corporate Debtor - Present is a case where for refund, to which the Corporate Debtor is entitled, whether the...

10. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

11. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

12. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

13. Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of...

14. The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on...

15. Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant...