exporter is entitled to drawback based on All Industry Drawback
Rates, Brand Rate Drawback and Special Brand Rate Drawback.
Then, it is stated that ... Industry Rate of Duty Drawback. In Column 'A' the rates of
drawback are specified considering the CENVAT Credit is not
availed. In Column
statement /
collusion / willful suppression / fraudulent intent aimed
at availing CENVAT credit, rebate, refund, drawback,
benefits under export promotion/reward schemes.
(d) Cases wherein Customs/Excise ... statement / collusion / willful
suppression / fraudulent intent aimed at availing Cenvat
Credit, rebate, refund, drawback, benefits under export
promotion/ reward schemes. Thus, the cases
CENVAT incentives were not covered
under any of these clauses, is the submission. According to Mr Ahuja,
CENVAT incentive was similar to duty drawback ... choice of
the exporter either to obtain CENVAT or duty drawback. Since in the
present case, the Assessee has chosen the refund of the CENVAT
rules themselves. Mr.Patil relies upon Rule 5 of
the Cenvat Credit Rules, 2004. That Rule reads as under:-
Page ... provider of output service avails of drawback
allowed under the Customs and Central Excise Duties
Drawback Rules, 1995, or claims a rebate of duty under
rules themselves. Mr.Patil relies upon Rule 5 of
the Cenvat Credit Rules, 2004. That Rule reads as under:-
Page ... provider of output service avails of drawback
allowed under the Customs and Central Excise Duties
Drawback Rules, 1995, or claims a rebate of duty under
rules themselves. Mr.Patil relies upon Rule 5 of
the Cenvat Credit Rules, 2004. That Rule reads as under:-
Page ... provider of output service avails of drawback
allowed under the Customs and Central Excise Duties
Drawback Rules, 1995, or claims a rebate of duty under
M/S. Global Exim vs The Union Of India And Ors on 30 January, 2015
Jindal Drugs Ltd vs Union Of India & Ors on 17 April, 2017
Author: S
M/S. Sevantilal And Sons, Through ... vs The Union Of India And Ors on 30
