Central Excise Rules, 1944 which authorises the Central Government to grant exemption from duties of excise on any excisable goods or payment thereof since these ... wherein the amount of duty of excise or, as the case may be, the duty of customs, which is not refundable to the manufacturer
assessee had maintained separate excise
account then the excise duty would have to be debited on one side and the
refund would have ... excise duty. There was, thus, according to the CIT(A), a direct nexus
between the business activity and the excise duty refund
under Section 5A of the Central Excise Act modified the refund
mechanism so as to provide that excise duty refund would be allowed only ... much of duty of excise as was equivalent to the
amount of duty paid in cash/PLA i.e. the duty paid on the goods
refund of excise duty not legally recoverable. As pointed out above, if the excise duty legally recoverable is to be refunded or repaid, it would ... duty. In case where excise duty was paid by mistake, the manufacturer of the goods on which such excise duty was paid had been allowed
refund of excise duty not legally recoverable. As pointed out above, if the excise duty legally not recoverable is to be refunded or repaid ... duty. In case where excise duty was paid by mistake, the manufacturer of the goods on which such excise duty was paid had been allowed
found that the excise duty is not exigible, then the excise duty is to be refunded only to the consumer who had been made ... excise duty by the petitioners, they can pass on the excise duty to the consumers. But for the payment of excise duty to the State
runs thus :
"11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund ... refund of excise duty in this case. The petitioners, after paying the excise duty as per the classification made ny the excise authorities, have passed
refund arose, read as under :-
"11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make ... under :-
"11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund
made by the assessing officer on account of. Excise Duty Refund by invoking the provisions of section 41(1) of the, Act, and confirmed ... this, the assessee was asked to show cause as to why Excise Duty Refund should not be treated as its income under section
refund of excise duty thus paid every month. Since no excise duty was payable the excise duty paid by the appellant company in the previous ... excise duty paid. Accordingly, the debit entry in respect of excise duty paid and the credit entry in respect of excise duty refunds received cancel
