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TMI Blogduty draw backX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By Pradeep Khatri - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,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 CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT credit. - Reply By sonu parsad - The Reply = 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAW BACK + EXCISE REFUND ? same export shipment - Reply By Pritesh Shah - The Reply = 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...... - Reply By Pradeep Khatri - The Reply = If due to export of goods, CENVAT credit has been accumulated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen 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. - Reply By sandeep Jaithlia - The Reply = 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds) 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 - Reply By Pradeep Khatri - The Reply = Dear Sandeep, I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave 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 CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT 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 outpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 - duty draw back - Query Started By: - sonu parsad Dated:- 31-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2012 Customs - Import - Export - Customs - SEZ - Got 6 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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