Anyone please clarify the difference between refund u/r19  and rebate u/r 18, claimed under Central Excise


Basic distinction between refund and rebate is that in case of refund, the amount is returned to the person who had paid it, while in case of rebate, the amount may be returned to the some one else too. 


Generally speaking, Rebate pertains to refund of duty given to thr exporter, while Refund pertains to refund given in case of excess payment of duty but it alos includes REFUND OF UN-UTILISED CREDIT OF CENVAT CREDIT OF DUTY PAID ON INPUTS/INPUT SERVICES ALLOWED TO THE MANUFACTURERS WHO EXPORT THE GOODS/SERVICES BY USING SUCH INPUT OR INPUT SERVICES


rakshIt verma




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