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VIBHU BAKHRU, AMIT MAHAJAN
Bal Pharma Limited – Appellant
Versus
Principal Commissioner And Additional – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioner has filed the present petition impugning the order dated 06.08.2018 (Order no.517/18-CX and Order no.512-516/18-CX) passed by the Government of India, whereby the revision applications filed by the petitioner under Section 35EE of the Central Excise Act, 1944 (hereafter the `CE Act') were rejected.
2. The petitioner had preferred Revision Applications against the Orders-in-Appeal (five in numbers) dated 28.07.2014 rejecting the petitioner's claim for refund and rebate of tax suffered on inputs used for export of goods.
3. The petitioner claims that the first batch of refund claims related to the period 2012-14. The petitioner had sought refund of Rs.17,37,263 on 20.04.2012; Rs.15,66,920/- on 10.12.2012; Rs.10,04,897 on 17.12.2013; Rs.7,95,226/- on 17.12.2013; Rs.5,71,207/- on 07.01.2014 and Rs.4,00,858/- on 07.01.2014. The petitioner contends that it had filed the aforementioned applications seeking refund of taxes suffered on inputs under the mistaken belief that the same were available under Rule 5 of the Cenvat Credit Rules, 2004 (hereafter the `CC Rules'). The petitioner claims that it was not entitled to refund under Rule 5 of the CC R
The court emphasized the need to consider the rebate claim under Rule 18 of CE Rules and the petitioner's claim for rebate on duty paid on excisable material used for export.
Procedural lapses in filing rebate claims do not invalidate the claim if substantive conditions, such as export and receipt of foreign exchange, are satisfied.
The judgment established the need for strict compliance with exemption or concession provisions and highlighted the applicability of central excise duty on waste/scraps.
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....
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....
A manufacturer-exporter can claim both input and output benefits without constituting double benefits, as they relate to different tax incidences.
Claims for refund of excise duty under Section 11B must be filed within one year; reversal of CENVAT credit to obtain exemption does not constitute a mistake of law, thus refund claims beyond this li....
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