Page 12 - ELT_1st August 2020_Vol 373_Part 3

x EXCISE LAW TIMES [ Vol. 373
Approbate and reprobate - Importer after having taken the benefit of EPCG
Scheme cannot claim that the Department had no power to demand
Customs duty or levy interest thereon - Having agreed to bind to
conditions of licence, importer cannot approbate and reprobate — K.
Dhandapani & Co. Ltd. v. Director General of Foreign Trade, New Delhi (Mad.) ......... 368
Area Based Exemption in J&K - Refund/Self-credit - Education Cess (EC)
and Higher Education Cess (HEC) - Issue no longer res integra having
been decided by Apex Court judgment in 2017 (355) E.L.T. 481 (S.C.)
holding that Education Cess/Higher Education Cess is continuation of
Central Excise duty paid - Further, Notification Nos. 19/2008-C.E. and
34/2008-C.E. which had placed restrictions on such refund/self-credit
have already been set aside by J & K High Court in 2011 (269) E.L.T. 194
(J&K) - In view of aforesaid, appellant entitled for refund/self-credit of
EC and HEC paid through PLA - Section 11B of Central Excise Act, 1944
— Sun Pharma Laboratories Ltd. v. Commissioner of Central Excise & Service Tax, Jammu &
Kashmir (Tri. - Chan.) .................................. 420
Assessment - Provisional assessment on import goods, quantum of Cenvat
credit of CVD - See under CENVAT CREDIT ................... 402
— under Chewing Tobacco and unmanufactured Tobacco Packing Machine
(Capacity Determination and Collection of Duty) Rules, 2010, scope of -
See under TOBACCO ................................ 423
Bona fide belief about the availability of exemption in view of Tribunal’s
decision, extended period not invocable - See under DEMAND ........ 385
Brand rate of Drawback, element of NCCD required to be factored in its
computation - See under DRAWBACK ...................... 353
Burden to prove for its entitlement is on assessee claiming exemption - See
under TAX EXEMPTION .............................. 385
Capital goods imported under EPCG Scheme, interest leviable on demand
amount on failure to fulfil export obligation or conditions of licence - See
under EXIM ..................................... 368
Captive consumption of woollen yarn on which duty paid in excess, refund
admissible there being no unjust enrichment - See under
REFUND/REFUND CLAIM ............................ 290
C.B.E. & C. Instruction F. No. 275/37/2K-CX.8A, dated 2-1-2002 - See under
REFUND/REFUND CLAIM ............................ 320
C.B.I. & C. Instruction No. 4/2019-Cus., dated 11-10-2019 - See under
DRAWBACK .................................... 353
CENTRAL EXCISE ACT, 1944 :
— Section 11B - See under AREA BASED EXEMPTION ............. 420
— See also under REFUND/REFUND CLAIM ............... 298
— Section 35F - See under REFUND/REFUND CLAIM .............. 320
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 108/95-C.E. - See under REFUND/REFUND CLAIM ..... 298
— Notification No. 19/2008-C.E. - See under AREA BASED EXEMPTION .... 420
— Notification No. 34/2008-C.E. - See under AREA BASED EXEMPTION .... 420

EXCISE LAW TIMES  1st August 2020  12