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 December 2019 Year 2019 This

Rebate claim - description of goods in ARE-1 and excise invoices ...


Rebate Claim Dispute Over Goods Identity: Discrepancies in ARE-1 Form, Excise Invoices, and Shipping Bills Explained.

December 12, 2019

Case Laws     Central Excise     HC

Rebate claim - description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills - Whenever the assessee claims rebate, the primary and foremost consideration is the identity of goods and the onus to prove the same lies on the claimant.

View Source

 


 

You may also like:

  1. Rebate Claim - In the present case, the goods were removed for export on payment of Central Excise duty on 22-6-2017 (i.e. not earlier than six months from 1-7-2017) and...

  2. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

  3. 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...

  4. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  5. The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were...

  6. Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions -...

  7. Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224...

  8. The petitioners' rebate claim for export of goods was rejected and penalty imposed u/s 11AC of the Central Excise Act, 1944 read with Rules 25 and 27 of the Central...

  9. Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT

  10. Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such...

  11. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

  12. Rebate claim - discrepancies in the declared gross weight and net weight in there ARE-1s - shipping Bill was not appended with the rebate claim - decided in favor of...

  13. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

  14. Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

  15. Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1...

 

Quick Updates:Latest Updates