Rebate of duty paid - department reject claim, Central Excise

[Jayant Kuvelkar]

Goods exported by debiting duty under Rule 18 ie.to claim rebate of duty paid on goods exported. Admissible drawback of duties involved in raw materials also claimed by filing drawback shipping bill. Dept.intends to reject rebate claim saying that both cannot be claimed.We feel it is not correct.

Posts / Replies

[sudhir V S]

Refund of CENVAT is governed by CCR 2004. Proviso to Rule 5 restricts refund of CENVAT if duty draw back is claimed either under rule 18/19. Hence both will not be available