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
Customs - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

The effect of retrospective legislation is that Notification No. ...

Case Laws     Customs

November 1, 2012

The effect of retrospective legislation is that Notification No. 40/2006-Cus., dated 1-5-2006 never prohibited rebate on export of goods under DFIA Scheme, if the Cenvat Credit of duty paid on imported/procured raw material have been availed. - CGOVT

View Source

 


 

You may also like:

  1. Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product...

  2. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

  3. Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)

  4. Seeks to amend notifications no. 67/2006-Cus, 68/2006-Cus (both dated 30.06.2006) and 85/2011-Cus dated 06.09.2011 so as to include Afghanistan as one of the beneficiary...

  5. 100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The...

  6. Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of...

  7. Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises...

  8. Seeking Liquidation of Corporate Debtor - Eligibility under the amended MSME Act 2006, Notified on 26.06.2020 - After going through the contents of the Notification,...

  9. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

  10. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

  11. Notification No. 11/2021 - Customs is being amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on certain goods with effect from...

  12. Cenvat credit while availing benefit of abatement - Benefit of N/N. 1/2006-ST dated 01.03.2006 - merely in some of the contract the appellant had availed the cenvat...

  13. Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and...

  14. Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to...

  15. Rescinds notification no. 78/2006-Customs, dated the 8th August, 2006 - Ntf. No. 108/2011 Dated: December 5, 2011

 

Quick Updates:Latest Updates