Submission of documents with the remission application in respect of duty on goods lost or destroyed by natural causes or by unavoidable accident — reg.
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Remission of duty applications must include specified evidentiary documents and Cenvat reversal or risk rejection. Remission of duty for goods lost or destroyed by natural causes or unavoidable accident requires submission of a police statement/Panchnama within 24 hours, intimation to the Range office within 24 hours, details of precautions taken, a worksheet detailing loss (quantity, tariff, value and duty), particulars and disposal of salvaged goods, insurance surveyor report and claim documents, proof of reversal of Cenvat credit on inputs used in manufacture (with interest if applicable), and a declaration that duty remitted has not been claimed from the insurer. Applications must be filed within a reasonable time or risk rejection.
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.
Remission of duty applications must include specified evidentiary documents and Cenvat reversal or risk rejection.
Remission of duty for goods lost or destroyed by natural causes or unavoidable accident requires submission of a police statement/Panchnama within 24 hours, intimation to the Range office within 24 hours, details of precautions taken, a worksheet detailing loss (quantity, tariff, value and duty), particulars and disposal of salvaged goods, insurance surveyor report and claim documents, proof of reversal of Cenvat credit on inputs used in manufacture (with interest if applicable), and a declaration that duty remitted has not been claimed from the insurer. Applications must be filed within a reasonable time or risk rejection.
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