Refund under rule 5, Central Excise

[SNEHAL SHAH]

R/sir,

We are manufacturing of packaging material & we have around 5 crore cenvat accumulated due to export ( physical as well as deemed export ) .

Now we want to file refund claim . Please provide procedure like what documents to be submit  , time limit etc .

Also one confusion is that can we export under rebate claim if we are file refund application means any restriction for rebate and refund not file pararaly .

Please guide .

Thanks and regards,

SNEHAL SHAH

Posts / Replies

[Naveed S]

Refer rule 5 of cenvat credit rules 2004, read with notification no. 5/2006 CE (N.T.) dated 14.03.2006.

Filing of refund application has no relevance with current export of goods under claim for rebate.

[Naveed S]

Notification No. 27 / 2012-CE (N.T.) dated 18/06/2012 for procedure and conditions to be followed for filing a claim for refund of Cenvat Credit in respect of duty paid on inputs / input services which relate to goods / services exported.

[Madhukar N Hiregange]

Please refer to a good commentary as the options for you are rebate on duty paid [ utilizing the cnevat credit to pay the duty - though not liable] and keep reducing the amount or go for refund. Articles on refund may also provide a few insights.