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Refund of excise

rahul dedhia (student) (47 Points)

30 May 2014

I am manufaturer who exported good under letter of undertaking. Proof of export is obtained from excise department. Now i want to claim refund of cenvat credit availed on inputs used for mfr of export goods u/r 5 of cenvat credit rules 2004. Can i apply for refund of cenvat credit????

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5 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 30 May 2014

Firstly make the details with all relevant documents and same filed in the department.

We are enclosed herewith details of documents i.e.

01. Al excise Return during the relevant period.

02. GAR-7

03. Cenvat Credit Details as per return

04. Duplicate transport copy of Cenvat invoices

05. Refund Application Form

06. and other relevant documents required by the dept.

(Harendra Kumar), 9891180222

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rahul dedhia (student) (47 Points)
Replied 30 May 2014

For proof of export i already sumbitted all this documents to excise deparments including custom certified ARE copies also...so still can i apply for cenvat refund u/r 5???

R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
Replied 30 May 2014

Dear Mr. Rahul,

Rebate claim is better that refund.

In future you have to pay the duty for your export consignment and go to rebate claim for the duty. which is better when comparing refund documentation. This is my opinion.

Regards.

RP Ananthakumar

rahul dedhia (student) (47 Points)
Replied 30 May 2014

Sir, Problem is i already done export u/r 19 useing letter of undertaking. And obtained proof of export from excise department. Now i learn that exported goods cleared without payment of duty by letter of under taking or bond then refund of excise duty paid on INPUT is available u/r 5(1) of cenvat credit rules 2004 by submitting form A. With this refund application Original dublicate copy of ARE 1 shipping bill copy mate receipt etc is to be submitted. But i already submitted all this documents for obtaining proof of export. So can still claim cenvat refund u/r 5 of cenvat rules?????

JMS (DY.MANAGER -COMMERCIAL) (110 Points)
Replied 31 May 2014

Rahul, Rule 5 of CCR allows refund of Cenvat credit against export transactions. As per rule 5 of CCR, an application is required to be filed on quarterly basis and according to format of table prescribed under rule 5, you will get some portion of credit availed during the quarter after taking into account of export turnover for the quarter. So, whatever eligible credit is ascertained as per the table, you need to reverse the amount in your Cenvat account and then you are allowed to file refund application along with supporting documents of ARE-1 (proof of export) with extract of credit reverse. if you have not availed any credit during the quarter, no refund will be given though export turnover is there.

Regards,

JMS