Home Highlights March 2013 Year 2013 This

You may also like:

1. Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously...

2. Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

3. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

4. DRI officers have no jurisdiction to issue show-cause notice for recovery of erroneously drawback claim under Rule 16 of Customs and Central Excise and Service Tax...

5. Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making...

6. Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

7. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

8. Recovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of...

9. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

10. The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

11. Recovery of duty drawback - non receipt of foreign exchange - the statement of facts, as stated in the Revision Application filed by the petitioner, does not set out the...

12. Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

13. Period of limitation - recovery proceedings of drawback for alleged non-realization of export proceeds - The period of 12 years taken for passing the impugned order for...

14. Claim of duty drawback - the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second...

15. Recovery of duty drawback incentive availed at the time of export - power to reassess shipping bill - Respondent / Revenue is neither vested with power of reassessment...