Rebate of excise duty

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pradeep bhatia (Querist)
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17 June 2009 We export against advance authorization by paying nil duties on imports. Please clarify

1. if we clear the exported goods by paying excise duty , can we claim refund of excise duties from excise department

We export against DEPB produring inputs from local market against Anex 1 ( without payment of excise duty). Please clarify

1. if we clear the exported goods by paying excise duty , can we claim refund of excise duties from excise department

Excise duty would be paid by us from our Cenvat account

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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18 June 2009 Your question is not clear. Please state what is th eproduct and what option you have choosen and what is the issue.

pradeep bhatia

pradeep bhatia (Querist)
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18 June 2009 We export Tinplate products used for packing and availing DEPB benefit as per DEPB norms @ 6% of FOB value. At present we are purcasing the inputs by paying excise duty and avail Cenvat credit. This process has resulted huge amount of cenvat credit has been built up and we are not able to utlize the credit
Now,We are in process to purchase inputs from local market against Anex 1 ( without payment of excise duty - AR-3A) and would continue to avail DEPB benefit.
Please clarify

1. if we export goods and pay excise duty from our Cenvat account, can we claim refund of excise duties paid from excise department

Rajesh Kumar

Rajesh Kumar (Expert)
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30 June 2009 If the goods are procured under Annex-1, it cannot be exported after payment of duty (see Rule 19).
Nevertheless there is no restrictions with respect to advance licenses- thus even if goods were procured under advance license, goods can be exported after payment of duty and after export rebate can be claimed under Rule 18.
DEPB benefit will be available if you procure goods on Annex-1, however such benefit is not available if imputs has been imported unde advance license.

pradeep bhatia

pradeep bhatia (Querist)
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30 June 2009 Dear Rajesh

Many thanks for your expert comments. As per your comments , we can claim DEPB, if we purchase the goods against Annex-1. can you please imform me notification/rule of DGFT/customs/Excise

regards

pradeep bhatia

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