Refund claim is allowed even if the claim is not filed on letter head
PrintListen to this Article
Refund claim is allowed even if the claim is not filed on letter head and further, the question of foreign exchange realization does not arise in case of export of goods as free replacement of defective goods
Commissioner of Central Excise, Raipur Vs. Simplex Engineering & Foundary Works P. Ltd. [2015 (11) TMI 662 - CESTAT NEW DELHI]
Simplex Engineering & Foundary Works P. Ltd. (“the Respondent”) paid duty on the final products which were ultimately exported as replacement of the earlier defective goods. Thereafter, the Respondent filed a refund claim of the duty paid on the exported goods. The Department denied refund claim on the following grounds:
- The intention of refund claim was not indicated in the invoice;
- The request of the claim of refund is not on the letter head of the Respondent; and
- The Respondent has not received any foreign exchange for supply of the exported goods.
The Hon’ble CESTAT, New Delhi has upheld the decision of the Commissioner (Appeals) that in a catena of decisions, the view has been expressed that when export of goods and payment of duty on exported goods is not in question, minor deviations from the fulfillment of the procedural requirements should not be taken into considerations for deciding the fate of a claim. In this case, intention of the Respondent has been clearly shown from the filing of the refund claim. Further, there is no prescribed rule/procedure that refund claim is required to be filed only on letter head and only then the refund claim shall be entertained. Furthermore, question of foreign exchange realization does not arise as these export goods are free replacement of defective goods.
Category : Excise | Comments : 0 | Hits : 323
The scheme of levy and collection of Central Excise duty on articles of Jewellery is as under: (a) The levy and collection of Central Excise Duty is on the manufacture of Jewellery (excluding silver Jewellery, not studded with diamonds, ruby, emerald or sapphire). (b) It is applicable to both branded as well as unbranded Jewellery. (c) The rate of duty on the Jewellery are as follows: (i) 1% on transaction value [without Cenvat credit on inputs and capital goods...
Clarifications on Excise imposed on Jewellery The strike by bullion traders and jewellers continued for the 8th day to protest the Budget proposal to impose one per cent excise duty(without input tax credit) on Jewellery, despite the Centre's assurance that it would look into the issue. Most Jewellery houses are closed since the finance minister Arun Jaitley in his Budget proposal on February 29 levied 1% excise duty on Jewellery. Striking associations in different part of the country h...
Dear Professional Colleague, No bar on admissibility of Cenvat credit either as Inputs or Capital goods at any stage of proceedings We are sharing with you an important judgment of the Hon’ble CESTAT, Kolkata in the case of Tata Steel Ltd. Vs. Commissioner of Central Excise, Jamshedpur [(2016) 66 taxmann.com 76 (Kolkata - CESTAT)] on following issues: Issue: Whether rails and other track materials, namely, sleepers, paints and crossings etc. used for movement of raw materials, finish...
Cenvat credit admissible on services of sales commission agent Background: Even though the definition of ‘input services’ given under Rule 2(l) of the Cenvat Credit Rules, 2004 (“the Credit Rules”) covers the services of sales promotion in its inclusive part, eligibility to avail Cenvat credit on the services rendered by a commission agent has been disputed recently because of divergent judgments and views of the Department. In this regard, the Hon’ble Punjab &...
Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible Shree Cement Ltd. Vs. Commissioner of Central Excise, Jaipur [2015 (63) taxmann.com 151 (New Delhi - CESTAT)] Facts: The Department denied the Cenvat credit on the ground that Shree Cement Ltd. (“the Appellant”) is not entitled to take Cenvat credit on Service tax on cargo handling service which has been distributed to the...
Comments