Search Results for "drawback schedule"

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Search Results for "drawback schedule"

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High Court

Bombay High Court Allows Writ Petition Challenging CBEC Circular on Brand Rate of Drawback. Court holds that an exporter can claim Brand Rate of drawback under Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 even after availing All Industry Rate under Rule 3.

1 Sep 2014

The petitioner, Alfa Laval (India) Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging a Circular dated 30th Decemb...

Supreme Court

Supreme Court Allows Appeal in Duty Drawback Case — Holds Clarificatory Circular Retrospective. Circular No. 35/2010-Cus. dated 17.09.2010, being clarificatory and benevolent, applies retrospectively to exports made prior to its effective date, and the customs component of AIR duty drawback is available even if excise rebate availed.

1 Jan 2025

The appellant, M/s Suraj Impex (India) Pvt. Ltd., a merchant exporter of Soyabean Meal, claimed All Industry Rate (AIR) duty drawback at 1% under Cust...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Deduction Case Under Section 80-IB for Duty Drawback and DEPB Receipts. Court Held That Duty Drawback and DEPB Receipts Are Profits Derived From Business Under Section 80-IB of Income Tax Act, 1961, as They Reimburse Manufacturing and Exporting Costs, Following Meghalaya Steels Limited and Topman Exports Precedents.

10 Apr 2023

The Supreme Court of India heard an appeal by an assessee, a partnership firm engaged in manufacturing and exporting wooden handicraft items, against ...

High Court

Bombay High Court Allows Writ Petition in Customs Drawback Classification Dispute — Stainless Steel Bright Bars of Austenitic Variety Classifiable as Bright Steel Bars Under Sub-Serial No. 3606. The Court held that the product description 'Bright Steel Bars' in the drawback schedule includes stainless steel bright bars, and the Department's reclassification under sub-serial No. 3803 was erroneous.

13 Oct 2017

The Petitioners, India Steel Industries and its partner H.B. Gupta, are manufacturers of stainless steel articles conforming to grade AISI 304 of Aust...

Supreme Court

Supreme Court Dismisses Appeals in Terminal Excise Duty Refund Dispute Under Foreign Trade Policy. Export Oriented Units Not Entitled to Refund as Procurement from Domestic Tariff Area Units Was Ab Initio Exempt from Excise Duty Under Paragraphs 6.2(b) and 6.11(c)(ii) of Foreign Trade Policy, 2009-2014.

4 Jan 2022

The dispute involved appeals by Export Oriented Units (EOUs) challenging the refusal of refund claims for Terminal Excise Duty (TED) paid on excisable...

High Court

Bombay High Court Allows Writ Petitions Challenging Denial of Advance Authorization Benefits for Export of Pharmaceutical Products. Court holds that denial of benefits under Para 4.1.5 of Foreign Trade Policy on ground of non-fulfillment of condition of minimum value addition is unsustainable as the condition was not applicable to the product in question.

1 Aug 2016

The petitioners, Sandoz Private Limited and Lupin Limited, are pharmaceutical companies engaged in the manufacture and export of pharmaceutical produc...

High Court

Bombay High Court Allows Writ Petitions Challenging Denial of Advance Authorization Benefits for Export of Pharmaceutical Products. Court holds that the condition of 'direct physical handling' of goods by the applicant is not a mandatory requirement under the Foreign Trade Policy and that the Policy does not prohibit third-party procurement or supply.

1 Aug 2016

The petitioners, Sandoz Private Limited and Lupin Limited, are pharmaceutical companies engaged in the manufacture and export of pharmaceutical produc...

High Court

Bombay High Court Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

10 Feb 2015

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

High Court

Bombay High Court Allows Set-Off Under Rule 41D for Export Sales of Exempted Pens. The court held that exemption notifications under Section 41 of the Bombay Sales Tax Act, 1959 do not bar the claim for set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 for export sales of fountain pens and ball pens.

14 Oct 2014

The case involves two sales tax references (No.12 and 13 of 2006) filed by M/s. Anand International, a partnership concern manufacturing, selling, and...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Case: EOU Job Work for DTA Unit Without Export Violates EXIM Policy. The Court held that a 100% EOU cannot undertake job work for a DTA unit and clear finished goods to the DTA without exporting them, and such clearance is not eligible for concessional duty under Notification No.8/97-CE.

6 Mar 2020

The case involves an appeal by the Commissioner of Central Excise, Nagpur against the CESTAT order that allowed the appeals of M/s Universal Ferro & A...

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