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Excise Rebate Only on Goods Exported as per Shipping Bills; No Benefit for Moisture Loss: Gujarat HC
Case Law Details
- Case Name
- Mahashakti Coke Vs Union of India & Ors. (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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Mahashakti Coke Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court considered a group of writ petitions arising from a common issue relating to rebate of central excise duty under Rule 18 of the Central Excise Rules, 2002. The petitioner, a manufacturer of metallurgical coke, exported consignments after paying excise duty on the quantity cleared from its factory. During transportation from the factory to Mundra Port, the weight of the goods reduced due to alleged loss of moisture. Consequently, the quantity recorded in the shipping bills at the time of ex...
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