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Rebate / Refund of excise duty paid at the time of export |
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| 18-9-2007 | |||||||||||||||||||
Rebate / Refund of excise duty paid at the time of export " Notification no. 19/2004 CE(NT) dated 6.9.2004 issued under rule 18 of the Central Excise rules, 2002 grants the procedure and conditions of claming rebate / refund of excise duty paid on goods exported to any country other than Nepal and Bhutan. On the other side, various industries situated in certain specified areas are eligible for exemption under various notifications under a special scheme of exemption. Under this scheme these units pay excise duty first and than claim the refund under the respective notifications. Therefore, there was a threat of double refund or misuse of special scheme by availing refund under notification no. 19/2004 as well as in the respective notifications. To curb the chances of such double refund or misuse of special scheme, central government has inserted conditions no. (h) to the notification 19/2004 that where the units are availing exemption under the following notifications, they shall not be eligible for refund under this notification.
Also see: Chapter no. 26B of Central Excise Manual - EXPORT OF EXCISABLE GOODS - UNDER CLAIM OF REBATE
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