TMI BlogDuty Draw Back and Refund under CCR, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Forum, i am manufacturer exporter of Readymade Garment availing drawback on export. i am not registered with central excise and paying lot of service tax on input services if i myself get registered in central excise and get the refund of service tax under Rule 5 of Cenvat Credit Rule, 2004 as Unutilized Cenvat, will it effect my drawback, if yes, pls explain how or i can avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the benefit. pls guide me accordingly - Reply By Pradeep Khatri - The Reply = Dear Sir, You must be availing All Industry Duty Drawback on the Garment exports. In All Industry Duty Drawback it is presumed that inputs used in manufacturing of final goods, must have incurred customs duties at any stage of manufacturing. Therefore, under All Industry Duty Drawback scheme, duty is refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on wheigted average basis. Whereas Refund of service tax under rule 5 of the Cenvat Credit Rule, 2004 is nothing to do with the All Industry Duty Drawback untill it is specifically mentioned in the drawback schedule. You may avail the both simultenously. Please also check the rate of refund of duty against your product's tariff heading (with or without availing the CENVAT credit) unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Duty Drawback scheme, do the cost benefit analysis and avail the same, accordingly. - Duty Draw Back and Refund under CCR, 2004 - Query Started By: - Ashok Chopra Dated:- 4-9-2012 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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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