duty draw back, Customs - Exim - SEZ

[sonu parsad]

Can any one explain me following?

duty draw back - Excise 

duty draw back -Custom

Are both the duty draw back diffirent from each other? If yes kindly explain 

Thanks for your help

Posts / Replies

[Pradeep Khatri]

Duty Drawback has been mentioned under Section 74 and Section 75 of the Customs Act, 1962  read with Re-export of Imported Goods(Drawback of Customs Duties) Rules,1995 and Customs, Central Excise and Service Tax Drawback Rules, 1995.

Under the Duty Drawback Scheme, exporter are reimbursed the Customs, Central Excise duties paid on inputs and service tax paid on input services used/attributable in export production.

Both are not different from each other, but you won't get the drawback on Excise and on Service tax, if you had already availed the CENVAT credit.

[sonu parsad]

thanks for your valuable reply

We have taken the duty draw back from customs,  can we also eligible for excise refund for same export shipment ??

Your quick reply will be highly appreciated

Earlier we have GET DEPB benefits + EXCISE REFUND  (same export shipment )

 

As DEPB IS CLOSED so we have taken DUTY DRAW BACK

 

Can we get DUTY DRAW BACK + EXCISE REFUND ? same export shipment 

[Pritesh Shah]

Dear Sir,

You shall get Excise duty refund only when you export material under claim of rebate duty.

ARE1 must indicate rebate shall be claimed / duty debited vide RG23 Part II entry no... dt......

[Pradeep Khatri]

If due to export of goods, CENVAT credit has been accumulated then you can take the refund.

Further, if at the time of export if you had paid the duty on finished goods then you can seek rebate claim of the it.

[sandeep Jaithlia]

Mr Khatri

Please advice, we are working in textile and availing benefit of notification 30/2004 for removal of domestic dispatch ie without excise duty ( not taken credit of input & payment on FG goods) and export under DBK scheme and our export around 95% goods. we take cenvat on capital goods items which is accumulated and want to encase by charging duty on goods export under DBK scheme and duty debit from RG-23 C part II.

Please confirm we can do it and taken if any special care for intimation or mention on export docs etc 

[Pradeep Khatri]

Dear Sandeep,

I have gone through the content of the Notification No. 30/2004-CE dated 09-07-2004.  Please check the second para of this Notification which enumerates, " Provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or capital goods has been taken under the provisions of the CENVAT credit Rules, 2002.

It means you can't avail the CENVAT credit and if you avail it, then, you would have to pay the Central Excise Duty at appropriate rate.

Further, there is no tax on exports and if you are exporting under bond/UT-,1 then, you may avail the refund in cash under Rule 3(5) of the CENVAT credit Rules, 2004 as amended time to time.

Provide further that no refund of credit shall be allowed if the manufacture or provider of output service avails of drawback allowed under the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rule, 2002, in respect of such duty; or claims rebate of service tax under the export of Services Rules, 2005 in respect of such tax.

Following judgment may be of your use.

CCE, Chandigarh Versus M/s Abhishek Industries Ltd -

Claim of refund under Rule 5 - Revenue was of the view that since final product was exempted from excise duty they could not have exported the goods under bond and they could not have taken Cenvat credit on inputs used in the manufacture of such exempted goods. - Refund allowed. – (Del. Tri).

Best Regards

Pradeep Khatri