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TMI BlogRebate claim on exportsX X X X Extracts X X X X X X X X Extracts X X X X ..... We are manufacturer of engineering products which comes under chapter 84 as exporting the same under advance licence and EPCG. now my question is can i export under claim for rebate of excise duty? If it is yes what procedure we have to adpot - Reply By sv bhasker - The Reply = Sir, Answer lies in another question. Whether you are allowed goods to be exported under advance licence and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPCG scheme without executing bond/LUT or on paymenrt of duty?. - Reply By SRINIVAS MADALA - The Reply = sir, since we have accumulated credits in our cenvat a/c. so we would like to apply for rebate of duty on exports. - Reply By Pradeep Khatri - The Reply = If you pay central excise duty on finished goods at the time of their removal for export purpose then you may avail the reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te claim to the extent of duty paid on finished goods. - Reply By SRINIVAS MADALA - The Reply = sir, my question is can i eligible for rebate of duty while exporting the goods under varioius schemes of DGFT i would like to clarify with you we are importing the raw material or CG at nil payment of duty under adv.lic and exporting the final product on payment of duty for rebate claim purpose. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By vijay kumar - The Reply = There is no one-to-one correlation between inputs and finished goods. There is no bar under DFIA or EPCG notifications and Rule 18 of CCR, 2002 to avail rebate and export benefit under DFIA/EPCG schemes simultaneously. You can pay duty on the goods exported, if they are dutiable and claim rebate under Rule 18 by following the procedure prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Nofn.42/2001-CE(NT) . The only bar is on claiming input stage rebate under Rule 18 r/w Nofn.43/2001-CE(NT) since in that case, the one-to-one correlation is applicable by virtue of the said Nofn. and obviously u r procuring the inputs without payment of duty under DFIA scheme. - Reply By SRINIVAS MADALA - The Reply = as per Excise officer we are not eligible for claim of rebate on ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported goods when we are availing Cus.Ntfn.96/2009 for import of goods under various schemes at NIL payment of duty. we have to export only under bond/LUT. kindly advise. - Reply By Narender Singh Negi - The Reply = In case full drawback is opted then no CENVAT credit will be admissible and even there will be no requirement of excise registration certificate. In case the CENVAT credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s opted then registration certificate with the excise will be required and the CENVAT credit so taken will be utilized for payment of duty on finished goods for export under claim of rebate of duty as is being done now but in this case the duty drawback of customs portion only will be admissible. Apart from above, the inputs can also be procured without payment of duty under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No .43/2001 CE (NT) issued under Rule 19 of the Central Excise Rules, 2002 and the finished goods will be exported under bond/LUT without payment of duty under form ARE-2 . In this case also the unit has to remain registered with Central Excise. Another scheme to bring the inputs on payment of duty for claim of rebate of duty on such inputs can also be opted as per the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Notification No .21/2004 CE (NT) and the export of finished good will again be made without payment of duty under bond/LUT and against form ARE-2 . - Reply By sv bhasker - The Reply = Dear Srinivas garu It is categorically clarified by Mr Khatri and Mr. Vijay Kumar that you are eligible for rebate of duty paid on exported goods. I fully agree with their views. - Reply By Ravi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Batra - The Reply = In my view one cannot claim rebate of duty paid on finished goods in the case of Advance Authorisation implemented vide Notification No. 96/2009-Cus , the reason for that the raw materials so procured for manufacture of finished goods was duty free. One can claim the rebate on inputs on which the excise/customs duties were paid, other than imported goods, by brand rate fixat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. I also agree with the views of Shri Narendra Singh Negi on this issue. - Rebate claim on exports - Query Started By: - SRINIVAS MADALA Dated:- 4-10-2012 Central Excise - Got 9 Replies - Central Excise - 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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