Excise Querry

the proedure adopted seems to be inadequate in the frst sight but it is the only procedure by whih these types of transaction can be handled.




actually the supplies by the manufacturing co. to the SEZ is the most important part of Queston the supplies to a unit located i n SEZ can make co. mbeneficiary on this point and company can get input of excise credit while furnishing Exisce returns.

So the procedure adopted is quite OK

Rajiv Kumar Singh

Dear Mr. Ramesh,

The procedure is incorrect. Goods cannot be cleared without payment of duty unless the procedure prescribed under the exemption notification is followed.

Pls note, your product is dutiable even if you have not availed Cenvat Credit on certain quantity of inputs. Clearances to SEZ/ EOUs are exempted only on certain conditions being followed. Procedures too are part of such conditions.

Had it been an occasional slip and if only some minor aspect of the condition been missed, you had a chance of favourable decision at higher forums (say at Tribunal). But you cannot claim - as a matter of right - that you should be allowed exemption without being asked to follow the procedure.

Sanjay Dwivedi

How you can take refund, only credit is allowed.

Refund is not allowed on deemed exports.