Refund of cenvat credit

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Perminder Singh (Querist)
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16 March 2013 Dear Experts

Please tell me that can an unit take refund of Excise duty after taking cenvat credit on Export of goods and what is the rules and procedure.

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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17 March 2013 YES, GOODS CAN BE EXPORTED UNDER THE REBATE CLAIM WHEN CENVAT IS ACCUMULATED AND UNIT IS NOT IN POSITION TO USE IT. UNDER THIS PROCEDURE, CONSIGNMENT IS MOVED ON ARE-1 AFTER PAYMENT OF DUTY THROUGH CENVAT A/C. LATER, AN APPLICATION IS FILED ALONG WITH ALL RELATED DOCUMENTS. THE WHOLE PROCEDURE IS DEFINED IN RULE 18 OF C.E.RULES, 2002 AND NOTIFICATION 19/2004-CE (NT) DTD. 06.09.2004.

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Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402

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