Rule 3(2)(ea) of Drawback Rules. It also cited Section 93A read with Section 94(2)(hh) of the Finance Act, 1994 which empowers ... indeed CBEC circular cannot change the legal position.
The reference to Section 93A and 94 of the Finance Act in no way adversely impinges upon
dated
January, 2019had sanctioned an amount of 6,56,216/- under Section 93A
of the Finance Act, 1994 read with Notification No.41/2012 ... dated
29.06.2012
"In exercise of the powers conferred by section 93A of the Finance Act, 1994
(32 of 1994) (hereinafter referred
appreciate that the
Notification is enacted under powers granted under Section 93A of the
Chapter V of the Finance Act, 1994, which is granting rebate ... Hence, Service tax is said to be refunded as rebate under
Section 93A then all that is levied as Service Tax has to be refunded
manufacturing or processing of goods exported out of India under Section 93A.
7. From the above statutory provisions, it is seen that the Central Government
Customs Act, 1962, Section 37 of the Central Excise Act, 1944, Section 93A, Section 94 of Finance Act, 1994, the Central Government framed the Customs ... Section 37(2) of the Central Excise Act, 1944, and Section 93A and 94(2) of Finance Act, 1994 read with the rules
Srf Limited vs Ltu Delhi on 28 March, 2022
Author: Dilip Gupta
Bench: Dilip Gupta
exercise of the powers conferred by section
93A of the Finance Act, 1994 (32 of 1994) (hereinafter
referred to as the said
Notification No. 41/2012:
In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994)
(hereinafter referred
Notification No. 41/2012:
In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994)
(hereinafter referred
Notification No. 41/2012:
In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994)
(hereinafter referred
