Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
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

        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>Export Duty Rebate Limited to Effective Rate; No Simultaneous Benefit; Excess Duty Recredited.</h1> <h3>IN RE : PLETHICO PHARMA LTD.</h3> IN RE : PLETHICO PHARMA LTD. - 2014 (314) E.L.T. 906 (G. O. I.) Issues Involved:1. Eligibility of rebate claim for duty paid at different rates on exported goods.2. Applicability of multiple notifications prescribing different duty rates.3. Legality of sanctioning rebate through Cenvat credit instead of cash.4. Consistency in the assessment of goods for home consumption and export.5. Binding nature of CBEC circulars and instructions on departmental authorities.Issue-wise Detailed Analysis:1. Eligibility of Rebate Claim for Duty Paid at Different Rates on Exported Goods:The applicants exported pharmaceuticals/medicaments under CETH 3004, paying duty at 10% as per Notification No. 2/2008-C.E., while for home consumption, they paid 4% as per Notification No. 4/2006-C.E. The adjudicating authority sanctioned the rebate claims at 4% and allowed recredit of the excess duty in the Cenvat credit account. The applicants contended that they should be allowed to claim rebate at the higher rate of 10% for exports. The judgment upheld that the rebate is admissible only to the extent of the effective rate of duty, i.e., 4%, as prescribed by Notification No. 4/2006-C.E., and the excess duty paid should be recredited to the Cenvat account.2. Applicability of Multiple Notifications Prescribing Different Duty Rates:The applicants argued that they could choose between two notifications-Notification No. 4/2006-C.E. (4%) and Notification No. 2/2008-C.E. (10%)-for the same goods. The judgment clarified that while the applicants could choose the beneficial notification, they could not simultaneously avail both. The duty for both home consumption and export must be assessed consistently, adhering to the effective rate of duty as per the exemption notification.3. Legality of Sanctioning Rebate Through Cenvat Credit Instead of Cash:The applicants challenged the recredit of excess duty in the Cenvat credit account, arguing that refunds or rebates should be given by cheque as per CBEC instructions. The judgment affirmed that the excess duty paid, treated as a voluntary deposit, should be recredited to the Cenvat account, aligning with the CBEC instructions and relevant case laws.4. Consistency in the Assessment of Goods for Home Consumption and Export:The judgment emphasized that goods for export must be assessed in the same manner as goods for home consumption. The applicants' practice of paying different rates for export and home consumption was inconsistent with CBEC instructions, which mandate uniform assessment. The effective rate of duty, as per Notification No. 4/2006-C.E., should apply to both.5. Binding Nature of CBEC Circulars and Instructions on Departmental Authorities:The judgment underscored that CBEC circulars and instructions are binding on departmental authorities. The authorities must adhere to these instructions, ensuring consistency and discipline. The judgment cited the Supreme Court's stance that departmental actions must align with CBEC circulars, reinforcing the decision to restrict the rebate to the effective rate of duty and recredit the excess amount.Conclusion:The judgment rejected the revision applications, upholding the orders of the lower authorities. The applicants were not entitled to claim rebates at the higher rate of 10% for exports while paying 4% for home consumption. The excess duty paid was to be recredited to the Cenvat account, ensuring compliance with CBEC instructions and maintaining uniformity in duty assessment.

        Topics

        ActsIncome Tax
        No Records Found