Export under payment of duty


This query is : Resolved 

(Querist)
22 February 2013 Dear sir,

What is procedure of Export under payment of duty & how take refund?

24 February 2013 This procedure is called "Export under Rebate Claim" as per Excise Rule 18. The main principle of this rule is to encase the unutilised cenvat credit if you are not in position to use your surplus cenvat credit amount. In this system goods are cleared after payment of duty as applicable at the time of export through cenvat credit account and after exporting the goods, an application for claiming the refund against duty payment is filed to your jurisdictional excise officer(AC/DC) along with all relevant documents (mentioned in above rule). After assessment of all documents, department issue a cheque against duty payment. For more detail, you can read above rule or can get specific advise from any legal advisor.

Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402


24 February 2013 This procedure is called "Export under Rebate Claim" as per Excise Rule 18. The main principle of this rule is to encase the unutilised cenvat credit if you are not in position to use your surplus cenvat credit amount. In this system goods are cleared after payment of duty as applicable at the time of export through cenvat credit account and after exporting the goods, an application for claiming the refund against duty payment is filed to your jurisdictional excise officer(AC/DC) along with all relevant documents (mentioned in above rule). After assessment of all documents, department issue a cheque against duty payment. For more detail, you can read above rule or can get specific advise from any legal advisor.

Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402



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