Tag Archives: Rule 18

Time limit to file refund claim does not apply to rebate claim arising out of export

By | October 15, 2015

Since notification issued under rule 18 of the Central Excise Rules, 2002 does not provide any period of limitation for a claim for rebate, rebate claim cannot be dismissed as time-barred applying provisions of section 11B of Central Excise Act, 1944 HIGH COURT OF PUNJAB & HARYANA JSL Lifestyle Ltd. v. Union of India S.J.… Read More »

Rebate on exported goods under Excise Rule 18 is available for inputs as well as finished goods: SC

By | October 11, 2015

whether  the manufacturer/exporter is entitled to rebate of the excise duty paid both on the inputs and on the manufactured product, when excise duty is paid on a manufactured product and also on the inputs which have gone into manufacturing the product and such manufactured product is exported? Word “or” in Rule 18 of the… Read More »