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K. R. SHRIRAM, JITENDRA JAIN
Volvo Group India Pvt. Ltd. – Appellant
Versus
Union of India, Through the Secretary, Ministry of Finance, Department of Revenue – Respondent
JUDGMENT :
Jitendra Jain, J.
1. Rule. By consent of the parties the petitions are taken up for final hearing since the pleadings are completed.
2. On 5th September 2024, we had disposed Respondents’ preliminary objection on jurisdiction. We held that this Court has jurisdiction. The petitions were, thereafter, listed on 6th September 2024 for consideration on merits.
3. These two petitions are disposed of by a common order since the issues involved are identical. However, for the sake of disposing of the petitions, we narrate the facts of Writ Petition No. 2837 of 2021.
4. Petitioner is a Bus manufacturer. The buses are sold in the domestic market as well as exported. Petitioner purchases chassis from its sister concern, Volvo India Pvt. Ltd. (Volvo India). The said chassis has been subjected to excise duty at the time of removal of the same from the factory of Volvo India and same has been recovered from Petitioner along with the sale price. Petitioner, thereafter, manufactures the buses by using the said chassis and clears the same for home consumption by availing Exemption Notification No. 6/2006 on fulfillment of conditions specified therein. Petitioner also uses the said chassis fo
Procedural lapses in filing rebate claims do not invalidate the claim if substantive conditions, such as export and receipt of foreign exchange, are satisfied.
Rebate of duty - Payment of Central Excise duty - Procedural requirement cannot defeat substantial right of party as in absence of shipping bill, insistence on shipment certificate was inevitable - T....
Procurement of material. - The manufacturer or processor shall obtain the materials to be utilised in the manufacture of the finished goods intended for export directly from the registered factory in....
A manufacturer-exporter can claim both input and output benefits without constituting double benefits, as they relate to different tax incidences.
Application for rebate of duty shall be governed by Section 11B of Central Excise Act, 1944 and shall have to be made before expiry of one year from “relevant date” and in such form and manner as may....
Registration for rebate eligibility under Notification No.166/81 need not precede export, affirming substantial compliance over strict adherence.
The main legal point established in the judgment is that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appel....
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