plzzzzzzzz hepl very urgent

532 views 2 replies

sachin kakkar

188 Points Joined February 2010

can any one explain me the rule 18 of excise rules regarding export procedure....plz tell me that if once the manufacturer exporter has collected the duty from the customer at the time of sale of goods then latter on if he takes the refund of such duty from the govt then wont it b a case of unjust enrichment bec in this case the manufacturer will get an extra income of refund of duty actually paid by the buyer

Replies (2)

Murthy B.C

Excise Officer

141 Points Joined June 2010

Hello Dear

Rule 18 is you are export with out payment of duty under LUT or Export with payment of duty.

if u r export wth payment of duty then only u r eligable for rebate of that duty wth in time limit and ur bank will be recvd except the duty .

U r rcvd the Payment including the duty then u r not elagble the rebate because u r pass on the duty.

U S Sharma

glidor@gmail.com

21068 Points Joined January 2010

manufacturer exporter has collected the duty from the customer at the time of sale of goods .................. means the buyer is situated overseas and the gross content of the invoice is inclusive of duty .........

As the claims are to be supported with ARE1, and if you have got ARE1 endorsed with the department and customs port, u can claim the duty paid on export consignment on the strength of ARE1 and invoice facts.