Refund Claim: The appellant had inadvertently paid excess excise ...

Excess excise duty paid by manufacturer on goods cleared to institutional buyers remanded for redetermination.

December 7, 2024

Case Laws Central Excise AT

Refund Claim: The appellant had inadvertently paid excess excise duty for the months of February and March 2013 while clearing goods from the factory to institutional buyers. Although new evidence is generally not permitted at the appellate stage, the Tribunal accepted the Chartered Accountant's statement and reconciliation sheet as these were department-prescribed documents for sanctioning refunds. The Tribunal observed that since the buyers had agreed to a pre-determined cum-duty price, the chances of passing on the excess excise duty were remote. Denying substantive benefits on technical grounds needs to be avoided. The Original Authority was directed to reconsider the refund claim after examining all documents submitted by the appellant.

View Source

← Previous Next →

Refund Claim: The appellant had inadvertently paid excess excise ...

Excess excise duty paid by manufacturer on goods cleared to institutional buyers remanded for redetermination.

December 7, 2024

Case Laws Central Excise AT

You may also like:

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed...

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and...

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...

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Refund - rebuttal of presumption - the word “buyer” in clause (e) to proviso to Section 11B(2) of the Act cannot be restricted to the first buyer from the manufacturer....

Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

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...

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...

Quick Updates: