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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Rebate of duty - export of goods - bank realization certificate ...


Court Rules Bank Realization Certificate Unnecessary for Duty Rebate on Exports; Cannot Deny Rebate Due to Non-Submission.

January 22, 2018

Case Laws     Central Excise     AT

Rebate of duty - export of goods - bank realization certificate has no link with the factum of export of the goods and non-submission of the same cannot be made, the basis for denial of the rebate of duty on the exported goods. - AT

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