Join our webinar on Faceless Tax Assessments under the Income Tax Act, 1961. Learn concepts, challenges, and solutions from expert CA Hari Agarwal, FCA.
Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, if he is satisfied that the manufacturer was prevented by sufficient cause from making the application within the aforesaid time, allow such manufacturer to make the application within a further period of thirty days.
In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount, does not exceed the total duty payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 3.
The principal notification No. 56/2003-Central Excise, dated the 25th June, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 513(E), dated the 25th June, 2003 and was last amended vide notification no. 21/2008-Central Excise, dated the 27th March, 2008 vide number G.S.R. 226(E), dated the 27th March, 2008.
The rincipal notification No. 57/2002-Central Excise, dated the 14th November, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 765 (E), dated the 14th November, 2002 and was last amended vide notification no. 22/2008-Central Excise, dated the 27th March, 2008 vide number G.S.R. 227(E), dated the 27th March, 2008.
Provided that in cases where the application referred to in sub-paragraph (1) had already been filed prior to the 10th day of June, 2008, the manufacturer shall be entitled to refund at the special rate fixed under sub-paragraph (2) in respect of all clearances of excisable goods manufactured andcleared under this notification with effect from the 1st day of April, 2008.
A manufacturer who commences commercial production on or after the 1st day of April, 2008, shall be entitled to refund at the special rate fixed under sub-paragraph (2) against his first application in respect of all clearances of excisable goods manufactured and cleared under this notification with effect from the date of commencement of such commercial production and the difference between the refund payable at such special rate and the actual refund paid to him from the date of commencement of commercial production till the date of fixation of special rate, shall be refunded to him
In case the total amount of refund paid or payable to a manufacturer in respect of goods cleared from a unit during a financial year is less than the total duty paid by him on the said goods, other than the amount paid by utilization of CENVAT credit, for the year, the differential amount, if any, shall be refunded to him subject to the condition that the total refund made to him during the year, including the aforesaid differential amount,
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978
Provided that this notification shall not apply to the imports of subject goods exported from Korea ROK and originating from any country which is subject to levy of anti-dumping duty under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 33/2008-Customs, dated the 11th March, 2008, published in the Gazette of India vide number G.S.R. 174(E), dated the 11th March, 2008.
for the purpose of adjudicating the matters relating to show cause notice pertaining to M/s Gold Star Industries, B-70, Phase VIII, Focal Point, Ludhiana and Others issued vide, DRI F.No. 856(41)LDH/2005, dated the 26th July, 2007, by the Additional Director General, Directorate General of Revenue Intelligence, Ludhiana Regional Unit, Ludhiana.
