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Excise

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(Querist)
17 January 2014 Pleas let me know the input paid on goods can be claimed as refund or utilised on output payable, if manufacturer is Exporting the goods???? Pls let me know the provision.
and
Pls brief the Export Procedure? Whether LUT is compulsory for Mfg, who is exporting goods?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
17 January 2014 If you are registered under central excise and pay the duty on DTA sale then you need to export the goods under LUT. you can take the refund of cenvat credit or you can take the cenvat credit also.
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