Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Government denies rebate claim for lack of required forms, rejects time-barred portion. Alternate proof rejected, emphasizing mandatory forms. Revision application denied.</h1> <h3>In Re : laxmi solvex</h3> In Re : laxmi solvex - 2016 (344) E.L.T. 726 (G. O. I.) Issues Involved:1. Rejection of rebate claim due to procedural non-compliance.2. Time-barred portion of the rebate claim.3. Acceptance of alternative proof of export in lieu of ARE-2 forms.Detailed Analysis:1. Rejection of Rebate Claim Due to Procedural Non-Compliance:The applicant, engaged in the manufacture and export of Soyabean Meal Extraction (D.O. Cake), filed a rebate claim for Rs. 4,81,389/- for excise duty paid on Hexane used in the manufacture of exported Soyabean Meal under Rule 18 of the Central Excise Rules, 2002. The adjudicating authority rejected the claim as the applicant did not fulfill conditions prescribed under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. Specifically, the applicant failed to use and submit the ARE-2 forms, which are essential documents for export under the said notification. Additionally, the applicant did not provide original shipping bills as an alternative proof of export.The applicant argued that the non-submission of ARE-2 forms was a procedural lapse due to their belief that such forms were not required for exempted products. They provided other documents like export invoices, shipping bills, and sales tax Form 'H' as proof of export. However, the government held that the ARE-2 form is a mandatory statutory requirement and its absence cannot be considered a minor procedural lapse.2. Time-Barred Portion of the Rebate Claim:A portion of the rebate claim amounting to Rs. 17,901/- was rejected on the grounds of being time-barred. The applicant did not contest this part of the decision, and the government upheld the rejection of this portion of the claim.3. Acceptance of Alternative Proof of Export in Lieu of ARE-2 Forms:The applicant submitted various documents such as export invoices, shipping bills, and sales tax Form 'H' to substantiate their export claims. They cited multiple judicial precedents arguing that substantial benefits of rebate should not be denied due to procedural lapses if the fact of export is verifiable from other documents. However, the government emphasized that the submission of ARE-2 forms is a statutory requirement and not merely procedural. The absence of ARE-2 forms and original shipping bills meant that the necessary correlation between goods cleared from the factory and those exported could not be established.The government referred to several judicial decisions, including the Supreme Court's ruling in Mihir Textiles Ltd. v. Collector of Customs, Bombay, which held that concessional relief dependent on certain conditions cannot be granted without compliance with those conditions. The government also noted that the applicant's reliance on C.B.E. & C. Circular No. 648/39/2002-C.E. was misplaced as it applies to unregistered units, whereas the applicant was a registered unit required to follow Rule 19 and related notifications.Conclusion:The government upheld the rejection of the rebate claim on the grounds of non-compliance with statutory requirements, specifically the failure to use and submit ARE-2 forms and original shipping bills. The portion of the claim that was time-barred was also upheld. The revision application was rejected, affirming the decisions of the adjudicating and appellate authorities.

        Topics

        ActsIncome Tax
        No Records Found