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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Refund claim - Export of goods - refund claims have to be filed ...


Refund Claims for Exported Goods Can Include Multiple Shipping Bills; Minimum Claim Rs. 500 Required.

November 11, 2023

Case Laws     Central Excise     AT

Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the Notification, gives an unambiguous and the only understanding that there is no restriction on the number of shipping bills in a refund claim. The only condition mentioned at 2(h) being that no refund claim shall be allowed if the same is for an amount less than Rs.500/-. - AT

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