Refund of Duty paid

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aditya dubey

aditya dubey (Querist)

13 September 2010 Dear Expert

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

Thanks

Aditya

ANIL JANGID

ANIL JANGID (Expert)

13 September 2010 GOODS CLEARED UNDER REBAT CLAIM SHALL BE REFUNDEABLE FOR EXPORT PURPPOSE.

VINOD ARORA

VINOD ARORA (Expert)

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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