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Draw Back

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(Querist)
11 February 2011 I know in draw back a Assessee get the rebate of duty what he paid as per the draw back rate. Can we Export without declaration of Excise drawback to the D.C. or A.C. of Central Excise.? Or in custom draw back declaration is it necessary to reverse the Excise duty which we have paid at the time of Import or Purchase.? Suppose a manufacturer/Exporter Export a material in custom draw back but by mistake he reverse the cenvat credit. What will be the step to take on it?.
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
11 February 2011 at the time of Export , declaration will be attached with the shipping bill and shipping bill authenticate by suptdt. Central Excise / custom.
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