Reimbursement of excise duty on fuels procured from domestic oil depots allowed where recipient does not claim CENVAT credit. Excise duty paid on fuels procured from domestic oil depots by EOU/EHTP/STP/BTP units will be reimbursable as terminal excise duty in addition to DGFT notified drawback rates, provided the recipient does not avail CENVAT credit or rebate; fuels taken directly from refineries continue to be exempt under CT3. Treatment of supplies to SEZs is under separate consideration.
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.
Reimbursement of excise duty on fuels procured from domestic oil depots allowed where recipient does not claim CENVAT credit.
Excise duty paid on fuels procured from domestic oil depots by EOU/EHTP/STP/BTP units will be reimbursable as terminal excise duty in addition to DGFT notified drawback rates, provided the recipient does not avail CENVAT credit or rebate; fuels taken directly from refineries continue to be exempt under CT3. Treatment of supplies to SEZs is under separate consideration.
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