Availing cenvat & dbk

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 April 2012 We are the manufacture of cable leading brand in india we also export cable and we have been paying Excise duty on tariif basis while awailing CENVAT credit facility under the CENVAT CREDIT RULES 2004.WE HAVE CLEARED and EXPORTED power cables and capacitors to overseas customers by poaying excise duty and filed our claim for refund /rebate under section 11-b of cental excise act 1944

The exported goods have been manufactured without availing facility ,but we are avil CENVAT credit facility under CENVAT CREDIT RULES 2004 has been availed .we have claimed DUTY DRAWBACK UNDER CUSTOMS UNDER THE HEAD DRAWBACK WHEN CENVAT FACILITY HAS BEEN AVAILED

WE ARE RECIEVING SHOWCAUSE NOTICE BY CENTRAL EXCISE CUSTOMS AGAINST REFUND OF CLAIM OF EXCISE DUTY ON EXPORTS UNDER REBATE

PLEASE PROVIDE YOURS FRIUITFUL ADVICE IN THIS MATTER

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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28 April 2012 IT is normal contentionof the Department that the manufacturer cannot claim rebate as well as duty drawback simultaneously.

But in my view there is no restriction on claiming drawback and rebate simultaneously because both are different things, Drawback pertains to refund of excise/customs duty paid on raw material used in manufacture of exported goods.

Whereas Rebate of excise duty is in respect of excise duty paid on finished goods exported. There are some case laws supporting the issue. You can contest the same and you will going to have a strong case in your favour at Commissioner/Tribunal Level

Any further query in this regards You can also contact me on nmjhanwar@gmail.com/+91-8860876960

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