News Flash
  • Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023 Click here
  • Revised Annual Calendar of Departmental Examinations for The Year 2022-23 Click here
  • Departmental Examination: Confirmation for Inspectors of Central Tax scheduled in February,2023 now postponed. The examination re-scheduled from 21.03.2023 to 24.03.2023.
  • WCO Certificates of Merit - International Customs Day 2023. Click here
  • SECURITY ADVISORY -reg. Click here
  • Inviting Nominations for the post of Inspector and Sub-Inspector in National Investigation Agency on deputation basis -reg. Click here| Forwarding Letter
  • Cyber Security Guidelines - reg. Click here
  • Draft Seniority list of Joint Commissioner of Customs & Indirect Taxes appointed/promoted against the vacancy year 2015-16. Click here
  • Press Release regarding declaration of date of online written examination of Customs Brokers Licensing Examination, 2023 under CBLR, 2018. Click here
  • Extension of Closing date of Notice Inviting applications for the post of Additional Assistant Director in various Directorates under CBIC on a deputation basis- Reg. Click here
  • Filling up of posts of Staff Car Driver in Enforcement Directorate on deputation basis-Reg. Click here| Enclosure
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune-2022-Corrigendum-reg. Click here
  • Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 Rules | Circular
  • Publication of All Non-Tariff Measures (NTMs) along with Centralized Control Numbers (CCNs) in compliance with the 6th NCTF meetingClick Here
  • Notification issued to assign powers of Superintendent of Central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. Click here
  • Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March, 2023 Click here
  • Annual General Transfer 2023. Click here
  • General Election to the Legislative Assemblies of Gujarat and Himachal Pradesh, 2022- Last visit of EOs for preparation of Scrutiny Reports etc.-Reg. Click here
  • CBIC has notified Rules of Origin of India-Australia Economic Cooperation and Trade Agreement Click here for rules
  • Request for Expression of Interest (EOIs) for Empanelment of CAs/ICWAs for conducting Special Audit under Section 66 of the CGST Act, 2017 at CGST Audit-1 Commissionerate, Delhi Click here
  • Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Additional Bench, Mumbai - Regarding Click here
  • Press Release on decisions of 48th GST Council. Click here
  • International Customs Day Celebration 2023: Seeking nominations for the award of WCO Certificates of Merit Click here | Proforma
  • Marks of Deptt. Exam. for Inspectors of Central Tax held in 02.08.2022 to 05.08.2022 declared. Nodal Officers (Exam) may download marks-sheet along with forwarding letter from their e-Mail ID. Click here
  • Notification issued to extend the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February 2023. It also contains the Schedule, Syllabus, and Instructions for Examination along with the format (in Annexure II) for requesting Question Papers. The Notification can be viewed through this link - Click here
  • CBIC has issued Postal Export (Electronic Declaration and Processing) Regulations, 2022 in furtherance of ease of doing business Notification No. 103/2022-Customs (NT)|Notification No. 104/2022-Customs (NT)|Circular No. 25/2022
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (CGST).   |   Annexure-I   |  
  • Master’s Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2023-24).   |   Nomination Form   |   Proforma   |   Annexure-I   |   OM   |  
  • Circular on Deputation-Willingness for the post of Inspector at NACIN, Faridabad Click here
  • DGTS is organizing an open house meeting with interested communication agencies for” Selection of Communication Agency for CBIC's Taxpayer outreach programs on 01st December, 2022 Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (PO & Examiner) and TA.   |   Annexure-I   |   Annexure-II   |   Annexure-III   |  
  • Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017 Click here
  • Departmental Examination for promotion to the grade of Tax Assistant in Directorate Cadre (CCA DGPM) of CBIC for the year 2022-23 Click here
  • Stenographer Examination 2020- Final Zone AllocationClick here | Annexture I | Annexture II
  • CBIC issued notifications to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 Click here
  • Filling up of posts in the Competition Commission of India and in CBN on deputation basis-Reg. Click here
View All

Refund / rebate

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (116) (Tri-Mum)(150KB)

M/s Vidyut Metallics Pvt. Ltd.

Applicants availed credit in respect of the lubricating oil and the same was used thereafter the same is cleared from the factory without payment of duty. The appellant paid the duty at the asking of the Revenue. The assessment regarding the demand is not challenged by the appellants. The appellants challenge the demand by way of filing the refund claim. The Hon'ble Supreme Court in the case Collector of Central Excise, Kanpur Vs. Flock India Ltd. held that in the absence of challenge to the assessment order the refund is not maintainable. In the present case, as the appellants are challenging excisability of the goods which were cleared without payment of duty. In the refund application which is not permissible.

2

2012 (2) ECS ( 97) (Tri-Del)(162KB)

M/s Sheena Exports

The goods initially cleared from the factory for home consumption and thereafter exported out of India cannot be equated with the goods exported directly from the factory under bond in terms of provision of Rule 19 of Central Excise Rule

3

2012 (2) ECS (63) (Tri-Ban)(163KB)

M/s Indian Explosive Ltd.

When an assessee claims refund of duty on the basis of price variation under the price variation clause of the relevant contract subsequent to clearance of the goods, the claim, for whatever reason, cannot be allowed. Such fluctuation in price subsequent to clearance of the goods cannot affect the manufacturer's liability to pay excise duty

4

2013 (2) ECS (46) (Tri-Ahd)(109KB)

M/s Bajaj Food. Ltd

Peanut Butter manufactured is fully exempted- such goods are neither exported under bond nor under a letter of undertaking- Cenvat Credit Rules not applicable and no refund under Rule 5 of Cenvat Credit Rules 2004 is admissible because no credit accumulation is possible in view of the provisions of Rule 6(1) of the Cenvat Credit Rules

5

2013(1) ECS (76) (Tri-Mad)(152KB)

M/s KONE Elevator India Pvt. Ltd

Uniformity of price cannot be bar for unjust enrichment. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mumbai-II Vs. Allied Photographics India Ltd. Vs CCE, reported in 2004 (166) E.L.T 3 (S.C.) held that consistency of price of final goods of the assessee did not materially lead to the conclusion that incidence of duty had not passed on to the customers

6

2013 (2) ECS ( 86) (Tri-Del)(92KB)

M/s Malwa Cotton Spinning Mills Ltd

Once the claim does not assume character of correct claim in the eyes of law, no right accrues to the claimant from the date on which defective application was filed and an opportunity given for removal of defects is a course of natural justice to entertain proper application filed within limitation no interest can be claimed against a defective application. Only on the date when defective application is rectified and a proper application comes to record, that date is relevant date for arise of refund with, interest in case refund is delayed

7

2013 (2) ECS (49) (Tri-Del)(105KB)

M/s Berger Paints

Refund claim of education cess and S & H education was not entertainable, since Cess not payable on goods that are fully exempted from excise duty / customs duty or are cleared without payment of excise duty / customs duty (such as clearance under bond or fulfillment of certain conditions)

8

2013 (1) ECS (78) (Tri-Ahd)(153KB)

M/s Mahendra Petrochemicals Ltd

Even if the payments made by the assessee are treated as pre-deposit, they cannot claim its refund before final disposal of their appeal

9

2013 (4) ECS (7) (Bom-HC)(179KB)

M/s. Rainbow Silks & Anr.

Accumulation of Cenvat Credit on the basis of fraudulent documents.

10

2014 (1) ECS (15) (HC-All.)(215KB)

M/s. Vee Excel Drugs & Pharmaceuticals Pvt. Ltd

Rebate under Rule 18 of C.Ex. Rules, 2002 - Procedure laid down under notification 19/2004 CE(NT) dated 06.09.2004 is mandatory.

11

2014 (4) ECS (38) (Tri-Ahd)(156KB)

M/s. Parixit Industries Ltd.

Exemption not claimed at the time of assessment cannot be claimed by way of a refund claim without challenging the original assessment.

12

2014 (4) ECS (132) (Tri-Ahd)(142KB)

M/s.Mahindra Gujarat Tractors Ltd.

Limitation for Refund - Claim filed beyond the lapse of prescribed period - As per the provisions of Section 11B of the C. Ex Act, 1944 all refund claims are required to be fi led within the stipulated time limit prescribed

13

2014 ( 4) ECS (135) (Tri-Del)(106KB)

M/s. United Chain Industries

Penalty under Rule 25 of Central Excise Rules 2002 - Invoice issued without actual supply of goods for the purpose of availing Cenvat Credit. The person purporting to sell goods connot say that he is not concerned with selling of goods and has not contravened the provisions of Rule 25 ibid