Excise

This query is : Resolved

Prince (Querist)
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08 August 2013 If a normal unit other than eou export goods outside india; whether liable to pay excise duty or not / is the case they will be once charged and then they can claim refund of duty.
What are the provisio applicable to eou and sez related to export of goods in realation to duty ?

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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08 August 2013 The ED need not be paid for exports. They can avail the cenvat credit on inputs,m capital goods etc and utilise the same for domestic removals and if still accumulation there apply for refund under rule 5.
Alterantively they can avail the credits and utilsie the same to pay duty on their exports and that amount can be claimed as a rebate.