TaxTMI 
TaxTMI 
Export under claim of rebate and simultaneous claim of “Duty drawback” - Case Analysis
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....xport under claim of rebate and simultaneous claim of “Duty drawback” - Case Analysis <br>News and Press Release<br>Dated:- 6-6-2007<br><BR>Case Analysis - Decision in the matter of: M/s MUNOT TE....
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....XTILES reported in 2007 -TMI - 1051 - GOVERNMENT OF INDIA Central Excise Manufacturer has exported goods through Merchant Exporter under claim of rebate. In the form ARE-1 (AR-4) Manufacture as wel....
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....l as Merchant Exporter has declared that no-duty drawback would be claimed. But, subsequent to clearance and export, Merchant Exporter has claimed duty drawback. Department has rejected the claim of ....
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....Manufacturer for claiming "Rebate" under Rule 18 of Central Excise Rules, 2001 (Central Excise Rules, 2002) read with Notification No. 40/2001 C.E.(NT) dated 26-6-2001. In this matter, in a revision ....
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....application made by the Manufacture, Government of India has held that action against Merchant Exporter could have been taken under the Customs & Central Excise Duties Drawback Rules, 1995 but there i....
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....s no merit in rejecting the rebate claim of the Manufacture. Therefore, "Rebate" shall be allowed to Manufacturer.<BR> News - Press release - PIB....