finished
goods duty in respect of goods exported.
(d) In case where, the exporters claim the rebate on the
final product exported then he could ... present case is nothing but rebate of
duty on input, therefore, the rebate of duty on export of goods claimed by the
Petitioner was incorrect
when the goods manufactured
are meant for export and are actually exported. A manufacturer/exporter can
either export the said goods without payment of duty ... claims for rebate, i.e., either rebate of
duty paid on exported goods or the duty paid on inputs used in the exported
goods
been exported in terms of Rule 3 of the Export of Services Rules, 2005.
1.3 In this case, the appellant filed nine rebate claims ... used for providing output service which was exported and hence in respect of these services export rebate would not be admissible.
5.1 The contention
assessee for the grant of a deduction by way of rebate on export profit under Section 2(4)(a)(i) of the Finance ... assessee-company before the AAC, Ernakulam, contending that the claim for export profit rebate ought to have been allowed by the ITO without any insistence
take the cenvat credit of CVD paid. The
exporter exporting the goods can claim rebate of
duty under Rule 18 of the Central Excise Rules ... Govt. further observes
that the exporter has the option to export the
goods under Rule 18 under claim of rebate, or
under Rule
shall sanction the
rebate either in whole or in part.
(c) Claim of rebate by electronic
declaration:- An exporter may enter the
requisite information ... being made
by the exporter, the Collector also has the powers
to cancel the export documents. It further provides
that rebate of duty paid
shall sanction the
rebate either in whole or in part.
(c) Claim of rebate by electronic
declaration:- An exporter may enter the
requisite information ... being made
by the exporter, the Collector also has the powers
to cancel the export documents. It further provides
that rebate of duty paid
dated 17.9.2007. By Section-87
of Finance Act, 2008 rebate in respect of exports upto 8.12.2006 was
granted. Accordingly, representations were made to the Government ... accrued for grant of the
rebate. Accordingly, the Company is eligible for rebate in respect
of the exports of the said goods under Rule
exports
other than by post. An exporters at the time of export of the goods shall state
on shipping bill or bill of export ... exports
other than by Post – (1) In the case of exports other than by
post, the exporters shall at the time of export
made
available for manufacturer exporters and merchant exporters, for the
http://www.judis.nic.in
16
goods and services exported by them. The basic principle ... export.
(xvi) The exporter shall use the quadruplicate copy
for the purposes of claiming any other export incentive.
(b) Presentation of claim for rebate
