Recovery of Rebate claim after two years from sanction of refund ...

Case Laws Central Excise

March 20, 2020

Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted fact remains that the respondent/assessee has exported the goods on payment of duty under claim of rebate. Admittedly goods have been exported out of India and proof of export has been duly submitted. Respondent admittedly has been regularly filing the ER-Returns which were never objected by the Range Officer at the appropriate time - Demand cannot sustain - AT

View Source

← Previous Next →

Recovery of Rebate claim after two years from sanction of refund ...

Case Laws Central Excise

March 20, 2020

You may also like:

Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of...

Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

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

Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the...

Recovery of Refund - The original orders passed by the adjudicating authority in sanctioning the refunds in favour of the appellants were not challenged by Revenue...

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...

Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no...

Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

Recovery of erroneously sanctioned rebate claim - Since they have not disputed the revised rate of rebate and demand of duty determined by original authority, there is...

Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four...

Simplified procedure for sanction of refund/rebate of unutilised credit/rebate claims in cases of export - denial of benefit of sanction of 80% of the rebate amount...

Quick Updates: