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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of Terminal Excise Duty (TED) - The fact that the ...


Refund of Terminal Excise Duty Granted Despite Payment via CENVAT Credit, Not Cash, is Justified.

July 14, 2018

Case Laws     Customs     HC

Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central Excise Act is not relevant - The argument that since excise duty was not paid via cash but was paid by utilizing the CENVAT credit route and hence, the petitioner would not be entitled to claim refund is unsustainable.

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