Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not liable for Central Excise duty under the Central Excise Act, 1944 no rebate claim can be filed in respect of such goods which are not excisable under Central Excise Act, 1944. - CGOVT
Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not liable for Central Excise duty under the Central Excise Act, 1944 no rebate claim can be filed in respect of such goods which are not excisable under Central Excise Act, 1944. - CGOVT
Note: It is a system-generated summary and is for quick reference only.