Demand of differential duty - Revenue adjusted rebate (refund) ...

Court Rules Rebate from Unit II Cannot Offset Interest Owed by Unit I in Duty Dispute Case.

March 16, 2013

Case Laws Central Excise HC

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of the assesses - HC

View Source

← Previous Next →

Demand of differential duty - Revenue adjusted rebate (refund) ...

Court Rules Rebate from Unit II Cannot Offset Interest Owed by Unit I in Duty Dispute Case.

March 16, 2013

Case Laws Central Excise HC

You may also like:

The High Court addressed the issue of linking services provided by a company to its separate registered units for taxation purposes under CENVAT Credit Rules. The court...

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

The case involved a dispute over the valuation of power units supplied by one party to another, leading to a demand for differential duty, interest, and penalty. The...

Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

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...

Area based exemption - The attempt to set up the Unit-II as a separate Unit on first floor of the Unit-I appears to be an attempt by the appellant company to enjoy the...

Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to...

Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

The case dealt with the interpretation of interest clauses in an arbitration award, specifically whether interest could be payable on interest or if the awarded 15% per...

Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant...

Provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

The key legal issues and holdings in this case are: 1. Valuation of clinkers transferred by the appellant to their sister concern should be done u/r 4 read with Rule 11...

Quick Updates: