Excise duty refund

Yes X ltd can claim the refund of excise duty paid on input & input services as per Rule 5 of cenvat credit rules, 2004. The refund application will be filled online.

The time limit for filing refund application is 1 year from the date on which goods has been loaded in ship or vessel ,  leaves india. That the same has been specifies in sec 11B of the Act.

The w

X Ltd., cannnot file refund claim instead duty free goods can be procured without payment of duty from X LTD. by trading unit. in that case no need to file refund.

X ltd can file the refund under Rule 19 of cenvat excise rules & Rule 5 of cenvat credit rules.

But for this X ltd will have to reverse the proportionate cenvat credit (if any) availed on goods exported, before filing a refund application.