100% EOU - Refund of excess self-assessed Excise duty - During ...

Case Laws Customs

September 21, 2023

100% EOU - Refund of excess self-assessed Excise duty - During the intervening period between the date of no objection certificate by the Central Excise Authorities and the date of issue of final debonding order by the Development Commissioner, an EOU can export the finished goods under claim for advance authorization/DEPB/duty draw back and that no excise duty can be charged in respect of such goods as the same have not been cleared into DTA. In view of this, the impugned order rejecting the refund claim is not sustainable. - AT

View Source

← Previous Next →

100% EOU - Refund of excess self-assessed Excise duty - During ...

Case Laws Customs

September 21, 2023

You may also like:

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Refund of Terminal Excise Duty - supplies to 100% EOU - deemed export - claim is maintainable before the DGFT and not before the central excise authorities

Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of...

Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

Quick Updates: