Refund/rebate of excise duty.
This query is : Resolved
16 March 2013
One of my client manufacturing Exempted goods.
But he purchase raw material on which excise duty paid.
Meanwhile, the manufactured goods which are exempted are Exported.
Can he get the excise duty refund paid on raw material.
Thanks in Advance.
But he purchase raw material on which excise duty paid.
Meanwhile, the manufactured goods which are exempted are Exported.
Can he get the excise duty refund paid on raw material.
Thanks in Advance.
16 March 2013
If final product is exempt then you should follow procedure under notification no. 21/2004-CE(NT) dated 6.9.2004 to obtain rebate of duty paid on inputs.
Message likes :
1 times
16 March 2013
client Exported six month before against H form.
What is the exact procedure to be followed for rebate of duty.
Thanks Arunji.
What is the exact procedure to be followed for rebate of duty.
Thanks Arunji.
16 March 2013
Please suggest.
16 March 2013
Without following the procedure you can not apply for rebate.
16 March 2013
Sir,
It means goods which already exported, cannot be claim for rebate?
It means goods which already exported, cannot be claim for rebate?
20 July 2025
Great question! Here's the clarity on rebate/refund of excise duty on inputs used for exempted goods that are exported:
Key points:
If your client manufactures exempted goods, excise duty is not payable on the final product.
However, excise duty paid on inputs/raw materials used in manufacturing those exempted goods is eligible for rebate under Notification No. 21/2004-CE(NT) dated 6.9.2004.
Export of exempted goods does not restrict your client from claiming rebate on excise duty paid on inputs.
The rebate is allowed as inputs have duty paid, but the output is exempt.
Regarding goods already exported:
The rebate claim is typically made after manufacture and sale/export of exempted goods.
So, even if goods were exported 6 months ago, your client can still file a rebate claim for excise duty paid on inputs used for that export.
Timely filing is important — generally, the claim should be filed within a stipulated period (usually within 6 months to 1 year from the date of export or clearance, depending on the notification/rules).
Procedure to claim rebate:
File rebate claim in prescribed format with jurisdictional Central Excise Commissionerate as per Notification 21/2004-CE (NT).
Submit documents such as:
Proof of payment of excise duty on inputs
Export documents like Shipping Bill, Export Invoice, H-form (if applicable)
Manufacturer’s invoice for inputs
Details of exempted goods manufactured and exported
The rebate claim is processed, and after verification, the amount is refunded or adjusted.
Summary:
Export of exempted goods does not disallow rebate of excise duty paid on inputs.
Rebate claims can be made even after export, subject to time limits.
Follow Notification 21/2004-CE(NT) for detailed procedure.
Key points:
If your client manufactures exempted goods, excise duty is not payable on the final product.
However, excise duty paid on inputs/raw materials used in manufacturing those exempted goods is eligible for rebate under Notification No. 21/2004-CE(NT) dated 6.9.2004.
Export of exempted goods does not restrict your client from claiming rebate on excise duty paid on inputs.
The rebate is allowed as inputs have duty paid, but the output is exempt.
Regarding goods already exported:
The rebate claim is typically made after manufacture and sale/export of exempted goods.
So, even if goods were exported 6 months ago, your client can still file a rebate claim for excise duty paid on inputs used for that export.
Timely filing is important — generally, the claim should be filed within a stipulated period (usually within 6 months to 1 year from the date of export or clearance, depending on the notification/rules).
Procedure to claim rebate:
File rebate claim in prescribed format with jurisdictional Central Excise Commissionerate as per Notification 21/2004-CE (NT).
Submit documents such as:
Proof of payment of excise duty on inputs
Export documents like Shipping Bill, Export Invoice, H-form (if applicable)
Manufacturer’s invoice for inputs
Details of exempted goods manufactured and exported
The rebate claim is processed, and after verification, the amount is refunded or adjusted.
Summary:
Export of exempted goods does not disallow rebate of excise duty paid on inputs.
Rebate claims can be made even after export, subject to time limits.
Follow Notification 21/2004-CE(NT) for detailed procedure.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Refund Annexure-B
- Internship/Academic shown in Salary Pay Slip of a Doctor
- TDS Claim year
- Liable to deduct tds and 44ADA
- Refund of 20%pre-deposit paid for stay application
- Rent lease agreement
- TDS Challan Code
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- If there is Long term capital gain exists how much total income to be considered
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
