Case Law Details
Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court)
Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the country and received from outside. The High Court observed that LCD panels and parts were specified in schedule to Central Excise Tariff and had suffered countervailing duty.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Heard Sri M.P. Devnath, learned counsel assisted by Sri Nishant Mishra, learned counsel for the petitioner-assessee and Sri B.K.S. Raghuvanshi, learned counsel for the respondent-revenue.
2. Present petition has been filed by the petitioner against the order-in-original dated 28.6.2013 passed by the Assistant Commissioner, Central Excise, Div-IV Noida as upheld in order-in-appeal dated 18.11.2013 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Noida as conferred in revision by the Government in Revision No.195/143/2014 decided on 2.1.2018. By the order-in-original, the claim of taxguru.in rebate filed by the petitioner claiming rebate of excise duty paid on removal of LCD panels and parts of coloured televisions removed (as such), from its factory at Noida by way of export transaction outside the country had been rejected. The total rebate claim was Rs.1,58,89,518/- being equivalent at the time of their import into the country.
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