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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Rebate claims - Unless and until duty paid character of ...


Export Rebate Denied Without Proof of Duty-Paid Goods; Supplier Non-Existence Means No Goods Received.

September 20, 2012

Case Laws     Central Excise     CGOVT

Rebate claims - Unless and until duty paid character of exported goods is proved the rebate cannot granted - Once the supplier is proved non existent, it has to be held that goods have not been received. - no rebate - CGOVT

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