Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Recovery of rebate of duty - eligibility to claim rebate on ...


Rebate Recovery on Overseas Packing Costs: Appeal Allowed Due to Merit and Time Limit Issues, Penalties Overturned.

August 5, 2024

Case Laws     Central Excise     AT

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 to avail wrongfully claimed rebate - Rule 18 of Central Excise Rules, 2002 - time limitation - penalties. Rebate sanctioned on "duty paid" not "duty payable". No distinction in Section 4 to exclude expenditure incurred by non-manufacturer/exporter from assessable value. Transaction value includes price paid/payable by buyer regardless of who bears expenditure. Demand u/s 11A unsustainable as rebate order unchallenged. Time limitation - Revenue failed to prove omission/commission by assessee to evade duty payment. Department had opportunity to verify rebate claims but failed to do so, extended period invocation impermissible. Penalties on appellants, CFO, and DGM not maintainable. Impugned order unsustainable on merits and limitation - Appeal allowed.

View Source

 


 

You may also like:

  1. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

  2. Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by...

  3. Block assessment - Time limit for issue of notice under 158BD - although no time limit has been mentioned in the Income-tax Act, 1961, for the issue of notice under...

  4. Prescribed Time Limit - Relaxation of Certain Provisions of Specified Act - Time limit for issuing notices, passing orders, filing of ITR and returns etc. - Notification

  5. 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...

  6. Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete...

  7. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

  8. The provisions of the IBC 2016 would prevail over the Income Tax Act 1961. Income Tax authorities have limited jurisdiction to assess/determine the quantum of Income Tax...

  9. Recovery of excess due credit issued from Status Holder Incentive Scrip (SHIS) Scheme - It is contended that once the benefits of the Scheme are utilised, then the...

  10. The show cause notice issued on 17.10.2017 was governed by the unamended provisions of section 28(9) of the Customs Act. The unamended section provided time limits of...

  11. Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined...

  12. Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

  13. Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

  14. Notification issued under Rule 18 of the Central Excise Rules which prescribes no time limit alone is applicable and Section 11B of Central Excise Act which prescribes 6...

  15. Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India,...

 

Quick Updates:Latest Updates