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extract Rule 11 of the Central Excise Rules, 1944 providing for refund of duties or charges erroneously paid. It runs ... refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund
Andhra High Court
- Cites 48 - Cited by 0 -
1982 (10) ELT 214 AP
- R Naidu - Full Document
rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture ... includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used
Central Government Act
- Cites 0 - Cited by 531
referred to as the "Mills") are entitled to refund of excise duty paid by them on blended yarn manufactured ... different Mills at different times. The claim for refund of excise duty, which is the subject-matter of these appeals
Gujarat High Court
- Cites 41 - Cited by 1 -
1988 (34) ELT 605 Guj
- Mankad - Full Document
refund claim was inadmissible in terms of Section 11D of the Central Excise Act read with Central Excise Hyderabad Collectorate ... other person; (vi) where the refund of duty relates to duty of excise borne by any other such claims
Andhra High Court
- Cites 66 - Cited by 0 -
1994 (1) ALT 426
- S S Quadri - Full Document
direct nexus between the business activity and the excise duty refund. The CIT(A) concluded by holding that there ... justification in, the Assessing Officer, excluding the excise duty refund from the income of the assesseeā€Ÿs Agartala
Delhi High Court
- Cites 13 - Cited by 0 - R Shakdher - Full Document
assessee treating the amounts of interest subsidy and excise duty refund as capital receipts in view of the order passed ... facts by not appreciating the facts that the excise duty refund of Rs.6,82,37,951/- and interest subsidy
Income Tax Appellate Tribunal - Amritsar
- Cites 11 - Cited by 0 - Full Document
referred to as the "Mills") are entitled to refund of excise duty paid by them on blended yarn manufactured ... different MIlls at different times. THe claim for refund of excise duty, which is the subject matter of those appeals
Gujarat High Court
- Cites 26 - Cited by 0 -
1984 (3) ECC 1
- Mankad - Full Document
assessee treating the amounts of interest subsidy and excise duty refund as capital receipts in view of the order passed ... facts by not appreciating the facts that the excise duty refund of Rs.6,82,37,951/- and interest subsidy
Income Tax Appellate Tribunal - Amritsar
- Cites 11 - Cited by 0 - Full Document
original notification, by the Central Government, whereby the excise duty refund has been restricted to a maximum limit as mentioned ... salient features of the impugned notifications:- a/ 100% excise duty refundable in terms of earlier notification restricted to the maximum
Jammu High Court
- Cites 21 - Cited by 0 - Full Document
Excise (Appeal), New Delhi (respondent No. 2) allowed the appeal. He based himself on a decision of the Central Excise ... duty of excise becomes due to any persons the Assistant Collector of Central Excise may refund the amount to such
Punjab-Haryana High Court
- Cites 42 - Cited by 0 -
1987 (13) ECC 60
- S S Kang - Full Document
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