Friday 18 May 2018

HC : No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for lack of jurisdiction; Notes that assessee had preferred an appeal before CESTAT despite knowing well that it should approach Revisional Authority u/s 35EE of Central Excise Act in matter relating to excise duty rebate; Dispute had arisen over entitlement to rebate in view of amendment to Notification No. 43/2001-CE (NT) and clarification issued by CBEC with respect to applicability of Explanation that goods should be effected under Rule 19 of Central Excise Rules; While assessee contended that it was entitled to rebate since goods had been cleared from factory prior to amendment to Notification No. 43/2001-CE (NT), Revisional Authority observed that delay of 8 years was neither a bona fide mistake nor a sufficient cause which prevented the assessee from filing the application / petition in time; Resultantly, HC dismisses writ petition while refraining from issuing any direction to Authority who had considered all facts objectively  : Rajasthan HC

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Pre-GST taxes cannot be refunded if paid pursuant to an inquiry

  This is to update you about an important decision by Tribunal in the case of Filatex India Limited vs. CCE & ST , E A No. 10231 of ...