Non-availment cenvat certificate for duty drawback read mor

Dutydrawback is for Excise and Service taxes paid but not utilised for payment of Excised duty on Outputs.

The Customs Authorities are right in asking for Cenvat non availment certificate.

If you have taken Cenvat Credit on shipments for which you got drawback you should reverse it. You should identify inputs and input services related to the exported goods and reverse cenvat credit.

From now on, you can analyse whether the input cenvat credit on inputs used in manufacture of export goods is higher or the drawback amount receivable on export is higher and decide to take benefit of only one.

two type of duty drawback available  [1] avail canvat credit [2] without avail cenvat. both duty drawback rate is diffrent in [1] if you avail cenvat banifit you avail less rate or percentage of drawback and [2[ if you do not avail cenvat you will get more rete or percentage of drawbak .  please find below link and get your answer

https://www.eximkey.com/Upload/Section/Customs/DD/dbksch2012-13%20(1).pdf

i think you availed benifit of cenvat credit and drawback facility on non-avail cenvat. which is wrong.

please check

Dear Mr.Mittal,

What are the goods you are exporting?

What is the tariff number?

Hi Vishwanath,

In financial year 2012-2013, the value of purchase cenvat was Rs. 53,00,000/- approx and we paid total PLA of Rs. 84,00,000/-. So our total output cenvat was Rs. Rs. 1,37,00,000/-.

Under the above scenario, where have we availed any benefit? Most of our raw material purchase is non-cenvat purchase.

Please help answer now.

Regards,

Ravi

To the extent of Rs53lakhs you have availed Cenvat benefit.

What is your export product and what is the rate of drawback you get?

The export product is called "Red Lead" and the drawback rate is 6.8%. The tarrif code is 28242000.

The drawback rate when cenvat facility is not availed is 6.8% and a lower drawback rate when cenvat has been availed is 1.5%. As you are availing Cenvat Credit you are entitled to 1.5%.

What is the value of Cenvat Purchases and what is the rate of excise duty on those purchases for 2012-13 and in the same way what is the Value of Output goods and what is the rate of excise duty on output? I think the rate of excise duty on output is 12.36%,please confirm. As your purchase cenvat is Rs.53lakhs,check whether 5.3% (i.e.6.8%-1.5%) of your FOB sale value is greater than Rs.53lakhs. If it is greateer than Rs.53lakhs you should opt for 6.8% drawback and payback the Cenvat credit availed to Excise Department. If it is less than Rs.53lakhs better avail Cenvat Credit and claim only 1.5% drawback

As your purchase cenvat is Rs.53lakhs,check whether 5.3% (i.e.6.8%-1.5%) of your FOB sale value is greater than Rs.53lakhs. If it is greateer than Rs.53lakhs you should opt for 6.8% drawback and payback the  Cenvat credit availed to Excise Department. If it is less than Rs.53lakhs better avail Cenvat Credit and claim only 1.5% drawback 

Dear Sir,

Please confim me , that  i have export the goods & already credit taken & utilize  cenvat of same Input Rawmaterials.

So, can i take any benifit of duty draw back?  if no , then why   pls clearify ?

Thanks

RAKESH