My query is related Rebate claim on Export Goods. We have cleared our Export finished goods under Claim for Rebate. Export for two type of finished goods : 1. Sale pack. 2. Free Physician samples ( Having No commercial Value.) Both types of Finished Goods are cleared after paying excise duty are mentioned in ARE 1 and Excise Invoice debited from CENVAT Account. Excise department sanction Rebate claim for sale goods but does not sanction Rebate claim for Free Physician samples or Free Bonus goods.
Also they do not sanction / reverse us CENVAT credit paid on phy.sample goods or Free Bonus goods.
My Query is that... "Can we demand for rebate claim on Free Physician samples or Free Bonus goods through CENVAT credit ? ".
Excise officer argue that you cannot demand for the same because there is no foreign currency getting to government.
Sir is not a logical that In case of clearance through UT-1 Government allow to clear this goods without excise duty and if we clear the goods through Rebate claim with paying excise duty on phy.sample or Free Bonus goods then government denied to return us excise duty through CENVAT? Is not irony? Please guide us with detail.so I can convince to excise officer.
CAclubindia
