MD
58 Points
Joined April 2009
Dear Hardik, You can definitely claim refund of Excise duty + Service Tax. I assume you are already registered with Central Excise, and currently availing Cenvat credit of both Excise duty & Service tax, which is lying unutilised in your books.
When you export, please export under Rule 18 of Central Excise Rules 2002, which means, you have to pay excise duty on the consignment , when you send it for export form your factory. Please clearly mention your intention of using this rule on ARE-1 form. When you receive payment of your export, you can file a refund application for rebate of duty under Rule 18 for the paid excise duty with your central excise divison. You have to submit all proof of exports, like BRC, Shipping Bill, B/L, Central Excise Invoice etc. Please refer Central Excise Manual by R.K. Jain for more details.
Remember, when exercising Rule 18, you can not avail drawback on exports. You can avail only custom portion of drawback under Rule 18.