Export benefits, urgent please help

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A.Barli (Querist)
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04 September 2011 Dear expert,

Is an export under a claim of rebate(rule 18 of central excise rules) and export under drawback(section 74 of customs) the same??

If not the same,
do they both give benefits for inputs, input services and cap goods??

Thank you.

A.Barli

A.Barli (Querist)
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04 September 2011 Apparently not..

Rule 5 of CCR provides refund on inputs and input services provided-
duty drawback under customs, rule 18 rebate under CER and section 93A refund under service tax is not claimed.

Rule 18 rebate of CER provided under notfication 19/20/21 of 2004 for excisable goods or imputs.

Duty drawback under section 75 is provided on notified goods at standard industry rate

service tax 93A rebate under notification 11/2005 on taxable services or 12/2005 on input and input services..

One question remaining-

CCR says refund others say rebate..
is there a difference between rebate and refund???

not making reference to refund concerning consumer welfare fund..

Thanks..

U S Sharma

U S Sharma (Expert)
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05 September 2011 Rebate = duty paid at the time of clearance of goods should be claimed as rebate u/r 18

Refund = duty paid on "inputs" may get refund on satisfaction of compliance.

so rebate is of duty paid by self, and refund is of duty paid prior to manufacturer

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