Cash rebate from deemed credit register permitted for processed fabrics, unless drawback for the same duty is claimed. Cash rebate of central excise duty paid from the deemed credit register on processed fabrics is permitted, consistent with earlier circulars allowing rebate from credit registers, provided that drawback for the same duty has not been claimed; exporters who have claimed drawback covering the excise incidence on fabrics are ineligible for rebate on made-up articles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cash rebate from deemed credit register permitted for processed fabrics, unless drawback for the same duty is claimed.
Cash rebate of central excise duty paid from the deemed credit register on processed fabrics is permitted, consistent with earlier circulars allowing rebate from credit registers, provided that drawback for the same duty has not been claimed; exporters who have claimed drawback covering the excise incidence on fabrics are ineligible for rebate on made-up articles.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
