Search Results for Tag : rebate
Judgments
A party cannot be allowed to avail of both exemptions, when clear intention is to permit only one exemption(13.07.2017)
In facts of present case, Petitioner is a manufacturer of various models of tractors. Tractors which are so manufactured, are sold both in domestic ma.....
Tags : Duty, Rebate, Entitlement
Export of goods does not attract duty as the export goods can be cleared either under bond or under claim for rebate(23.02.2021)
The brief facts of the case are that, the Appellant had imported certain capital goods under duty free EPCG scheme in the year 2011. The said capital .....
Tags : Cenvat credit, Rebate, Entitlement
For claiming rebate of duty under Rule 18 of the Central Excise Rules, the period of limitation prescribed under Section 11B of the Central Excise Act, shall have to be applied(29.11.2022)
The original writ Petitioner/Appellant has preferred the present appeal feeling aggrieved with the impugned judgment passed by the High Court, whereby.....
Tags : Rebate claim, Limitation period, Applicability
News
AAAR, Kerala: GST Payable on Amount Received as Reimbursement of Discount or Rebate from Castrol(26.08.2021)
Appellate Authority of Advance Ruling (AAAR), Kerala has ruled that Goods and Service Tax (GST) is payable on Amount received as reimbursement of disc.....
Tags : Appellate Authority of Advance Ruling, Reimbursement of Discount or Rebate from Castrol
CESTAT: Rejection of Refund on Flimsy Ground Defeats The Purpose of Rebate Schemes(26.07.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the rejection of refund on flimsy ground would defeat the pur.....
Tags : CESTAT, Rebate, Litigation
#Budget2019: Full Tax Rebate for Those Earning Up to Rs. 5 Lakh(01.02.2019)
Finance Minister has announced that individual taxpayers with annual income up to Rs.5 lakh will get full tax rebate.
Tags : #Budget2019, Budget 2019, Full Tax Rebate for Those Earning Up to Rs. 5 Lakh
#Budget2019: Government Increases Gratuity Limit to Rs. 30 Lakh(01.02.2019)
Union Finance Minister Piyush Goyal has announced increase in gratuity limit from Rs. 10 lakh to Rs. 30 lakh.
Tags : #Budget2019, Budget 2019, Full Tax Rebate for Those Earning Up to Rs. 5 Lakh
Delhi High Court: Rebate Claim under Section 11B to be Filed within 1 Yr from Date of Export of Goods(18.12.2019)
Delhi High Court has ruled that a rebate claim under Section 11B of Central Excise Act, 1944 is required to be filed within one year of the export of .....
Tags : Delhi High Court, Rebate Claim
CESTAT, New Delhi: Dispute Relating to Rebate Amount Subjudice Before Appellate Forum(27.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that dispute relating to amount of rebate subjudice before the appellate foru.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, subjudice, rebate amount
Notifications & Circulars
Rates for Rebate of State Levies on Made-UPS(15.03.2017)
In pursuance of the decision of the Government of India to initiate measures for reforms to boost employment generation in the employment intensive te.....
Tags : Levies, Rate, Rebate
Government approves continuation of rebate of State and Central taxes and Levies (RoSCTL) on export of apparel/ garments and made-ups(14.07.2021)
The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi ji has given its approval for continuation of Rebate of State and Central taxes an.....
Tags : Rebate, Approval, RoSCTL
Schemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-ups(19.02.2020)
1. Government had notified the scheme for Rebate of State Levies (RoSL) to mitigate the incidence of State VAT and other State taxes on export of garm.....
Tags : Schemes, Levy, Rebate
Cabinet approves continuation of Scheme for Rebate of State and Central Taxes and Levies for export of Apparel/Garments(01.02.2024)
The Union Cabinet chaired by Prime Minister Shri Narendra Modi approved the continuation of Scheme for Rebate of State and Central Taxes and Levies (R.....
Tags : Continuation, Scheme, Rebate
General guidelines for implementation of e-payment of excise refund and rebate(12.01.2016)
The Central Board of Excise and Customs has prescribed procedure for e-payment of refund and rebate. The procedure is hoped to speed transfer of funds.....
Tags : Excise, e-payment, refund, rebate, authorised banks
Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups(30.09.2021)
1. Your attention is drawn to Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 issued under section 51B of the Customs Act, regarding issue of.....
Tags : Rebate, Scheme, Export
Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups(12.03.2019)
Ministry of Textiles (MoT) has notified a new scheme called Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups.....
Tags : Scheme, Rebate, Export, Garments
Cabinet approves extension of rebate in taxes on export of garments and made-ups(25.03.2020)
The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi has given its approval for continuation of Rebate of State and Central Taxes and L.....
Tags : Extension, Rebate, Export, Garments
Scheme for Rebate of State and Central Taxes and Levies(02.05.2019)
In pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on garments and made-ups, the Minist.....
Tags : Scheme, Rebate, Levies
Rebate of State Levies on Export of Garments - Implementation by CBEC reg(20.10.2016)
Kind attention is invited to Circular No. 43/2016-Customs dated 31.8.2016 on the above cited subject. The field formations are informed for necessary .....
Tags : Garment, Export, Rebate
Rebate of State Levies on Export of Garments- revised rates regarding(09.11.2016)
Attention is drawn to Ministry's Circular Nos.43/2016-Customs dated 31.08.2016 and 47/2016-Customs dated 20.10.2016 regarding implementation of the Sc.....
Tags : Export, Rebate, State levies