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Rebate under Rule-18 on export made during 8.12.2006 to 17.9.2007
Case Law Details
- Case Name
- Welspun Gujarat Stahl Rohren Ltd & 1 Vs Union of India & 4 (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Assessee entitled to Rebate under Rule-18 of the Central Excise Rules, in respect of the export made during the period from 8.12.2006 to 17.9.2007
The company being an unit located in Kutch District is entitled to the benefit of Notification No.39/2001-CE dated 8.7.2001. At the time of removal of the goods from the factory for export, the Company paid duty of excise as is evident from the statutory invoices issued by the Company. The Company accordingly applied for rebate under Rule-18 of the said Rules which was granted to the Company until the respondent No. 3 issued Circular No. 209/11/2005...
