Rebate claim for refund of service tax rejected - Export of ...

Rebate claim rejected for illegally mined sea sand exports. No incentives for crime proceeds. Export incentives only for legitimate exports.

Case Laws Service Tax

July 11, 2024

Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed.

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Rebate claim for refund of service tax rejected - Export of ...

Rebate claim rejected for illegally mined sea sand exports. No incentives for crime proceeds. Export incentives only for legitimate exports.

Case Laws Service Tax

July 11, 2024

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