Back
RITU BAHRI, RAKESH THAPLIYAL
Sara Sae Pvt. Ltd – Appellant
Versus
Commissioner, Central Excise & Service Tax, Dehradun – Respondent
JUDGMENT :
(Ritu Bahri, CJ.) :
The appellant – M/s Sara Sae Pvt. Ltd., has come up in the appeal seeking quashing of the impugned order dated 01.07.2016, passed in Central Excise Appeals, passed by the CESTAT, New Delhi, Annexure no.11 to the appeal. Further prayer is made to allow the refund of Rs.21,09,929/- with appropriate interest under section 11BB of the Act.
2. The appellant - M/s Sara Sae Pvt. Ltd, is registered with the Central Excise Department bearing Registration No.AAACS6857 I XM 002, for manufacturing of oil field equipment, machinery and parts thereof, falling under Chapter 84 of the Central Excise Tariff Act, 1985. The appellant supplied oil field equipment, machinery and parts thereof to M/s Oil and Natural Gas Commission and to M/s Oil India Limited under the International Competitive Bidding, on payment of appropriate Central Excise Duty, under the cover of invoices.
3. The appellant made a refund claim of Rs.28,71,563/- on 09.05.2014 in the Central Excise Division, Dehradun, and this application was made with the Director General Foreign Trade (DGFT, Dehradun) on 03.10.2013.
4. Under section 8.3 (c) of the Foreign Trade Policy, there was an exemption from termin
The limitation period for refund claims under the Central Excise Act can be adjusted based on the time spent before an incorrect authority.
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....
Undisposed protest against duty payment exempts refund claim from S.11B limitation, independent of third-party judgments.
No limitation applies to CENVAT credit refunds under Rule 5 where Section 11B lacks relevant date definition for service exports.
Duty of excise - Levy of - A bare reading of section 11A of Act (as amended), clearly shows that stipulation under this provision, can be exercised only if certain conditions precedent are present, a....
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....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
