Excise duty in SEZ

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This query is : Resolved

Ashish Kelkar (Querist)

22 June 2011 Sir,
if We have our factory located in SEZ location, my understanding is we can take cenvat credit on input goods out of Output goods and later we can take refund of duty paid (on out put duty)..please correct me if I am wrong..

S.P.Mahanta

S.P.Mahanta (Expert)

24 June 2011 Goods removed to SEZ do not attract Excise Duty,Service Tax, VAT, CST.Export of goods to SEZ treated as deemed Export. Option of refund of duty paid on goods or services available on submission of appropriate documents.

Swanand

Swanand (Expert)

29 June 2011 SEZ Units are entitled for Duty Free Procurement, Hence they are not suppose to pay Excise Duty ( Exempted against Form ARE 1 by supplier).

As their is no excise on inputs there is no question of refund.

In case SEZ unit already paid Excise Duty they can get theoratically , However it is not easy practically. So better not to pay.

All exports including exports from SEZ are free from Excise Duty on outputs.

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