Refund of Duty paid

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aditya dubey

aditya dubey (Querist)
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13 September 2010 Dear Expert

How many types an Assessee can get the refund of duty paid?

Thanks

Aditya

ANIL JANGID

ANIL JANGID (Expert)
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13 September 2010 GOODS CLEARED UNDER REBAT CLAIM SHALL BE REFUNDEABLE FOR EXPORT PURPPOSE.

VINOD ARORA

VINOD ARORA (Expert)
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14 September 2010 Refund/Rebate may be in the following circumstances under S. 11B of the Excise Act :

(a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India;

(b) unspent advance deposits lying in balance in the applicant’s account current maintained with the [Commissioner of Central Excise];

(c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act;

(d) the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person;

(e) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person;

(f) the duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify

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