CE Rule 173S - Refund of Duty Rule Changed - Application can be Filed with Juridictional AC on Goods Warehoused - 055/2000 - Central Excise - Non Tariff
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Refund of duty: applications may be filed with AC having jurisdiction over warehouses where goods are stored and cleared. The amendment to rule 173S permits refund applications to be filed with the Assistant Commissioner having jurisdiction over warehouses appointed and registered under rule 140 to which goods are moved and from where such goods are cleared for home consumption on payment of duty, in addition to the Assistant Commissioner having jurisdiction over the factory of manufacture.
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.
Refund of duty: applications may be filed with AC having jurisdiction over warehouses where goods are stored and cleared.
The amendment to rule 173S permits refund applications to be filed with the Assistant Commissioner having jurisdiction over warehouses appointed and registered under rule 140 to which goods are moved and from where such goods are cleared for home consumption on payment of duty, in addition to the Assistant Commissioner having jurisdiction over the factory of manufacture.
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