TMI BlogRebate claim issueX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear sir We are purchase under CT-2 Bond and same items has been export. but my query is can we claim rebate claim on same material which we were purchased under CT-2 Bond - Reply By KASTURI SETHI - The Reply = Sir, You procured excisable goods without payment of duty under bond and exported. No duty has been paid on final product. Do you want to claim rebate of duty paid on i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs used in the manufacture of final product by the manufacturer ? - Reply By Prashant Ghadage - The Reply = Dear Sir, Thanks for Responce We have accumulated Cenvat we want recover so we purchase under CT-2 Bond and want to claim Rebate claim. we can claim rebate claim? - Reply By KASTURI SETHI - The Reply = Dear Sir, If Cenvat Credit has been accumulated because of export a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd you are not in a position to use, you can apply for refund under Rule 5 of Cenvat credit Rules, 2004 . Refund claim is admissible. - Reply By Prashant Ghadage - The Reply = Dear sir can we claim under refund under Rule 5 as well as rebate claim both way Simultaneously Thanks Prashant - Reply By KASTURI SETHI - The Reply = Sh.Prashant Ghadage Ji, Here no duty has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on final product. CE duty paid on inputs have been used in the manufacture of final product (dutiable) exported without payment of duty. You may claim rebate of duty involved in the inputs used in the manufacture of exported goods under Rule 18 of CE Rules, 2002. You can file refund claim under Rule 5 of Cenvat Credit Rules, 2004 , being not in a position to utlilise on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export. Both provisions are separate. These should be inter-mingled. One-to-one co-relation is not possible. No double benefit is allowed in any way . You are to see this aspect. - Reply By CA Venkata prasad Pasupuleti - The Reply = Dear sir, If you have procured input material without duty then it means you have enjoyed the export benefit on inputs also. Again asking rebate/refund of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccumulated credit leads to double benefit, which is not allowable. - Reply By YAGAY AND SUN - The Reply = No way. Even our Constitution does not allow the dual benefits in such scenarios. - Reply By Ganeshan Kalyani - The Reply = I am also of the same view as expressed by Experts. Thanks. - Reply By Prashant Ghadage - The Reply = Thanks A lot - Rebate claim issue - Query Started By: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prashant Ghadage Dated:- 17-8-2016 Customs - Import - Export - Customs - SEZ - Got 9 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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