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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Quashes Rule 18 of Capital Value Rules for Exceeding Delegated Authority Under Mumbai Municipal Corporation Act, 1888. Commissioner's Power to Frame Rules Under Section 154(1B) Does Not Extend to Imposing Additional Tax Liability Beyond the Act's Framework.

The petitioners, Aegis Logistics Limited and another, filed a writ petition under Article 226 of the Constitution of India challenging Rule 18 of the ...

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Bombay High Court Allows Rebate Claims for Exported Cables in Central Excise Case — Emphasizes Substantive Compliance Over Procedural Technicalities. Revisional Authority Must Consider Merits, Not Merely Endorse Lower Authorities' Findings Under Rule 18 of Central Excise Rules, 2002.

The petitioner, UM Cables Limited, is a manufacturer of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables, falling under tari...

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Bombay High Court Allows Writ Petition in Dealer Selection Dispute — Hindustan Petroleum Corporation Directed to Re-evaluate Marks and Conduct Fresh Interviews. Error in weightage of marks and non-compliance with Rule 18 regarding scrutiny by Senior Officer led to defective selection process.

The petitioner, Smt. Bhavna w/o Ganesh Tarvekar, filed a writ petition challenging the dealer selection process conducted by Hindustan Petroleum Corpo...

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High Court Dismisses Union of India's Petition Challenging Revisional Authority's Order Granting Rebate to Merchant Exporter. Rebate Claim Under Rule 18 of Central Excise Rules, 2002 Is Independent of Manufacturer's Bogus Cenvat Credit.

The Union of India filed a writ petition under Article 226 of the Constitution challenging an order of the revisional authority under Section 35EE of ...

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Bombay High Court Allows Revenue's Petition Against Rebate Claim on Exported Inputs/Capital Goods. Reversal of Cenvat Credit Does Not Constitute Payment of Duty for Rebate Under Rule 18 of Central Excise Rules, 2002.

The Commissioner of Central Excise, Raigad filed a writ petition challenging an order of the Joint Secretary to the Government of India dated 4 June 2...