28 May 2010
a company cleared goods after payment of central excise duty to an SEZ units. because bill of exports not provided by SEZ units at the time of removal the goods.
now can consignor file rebate claim for duty amount and is it permissible ?
29 May 2010
If a company manufacturing goods or providing services to EOU / SEZ, the burden of proof is on the seller that the goods which he sells those units will be exported and not sell in the domestic market. In case the seller cannot arrange this surety at the time of selling, from those SEZ / EOU units, the Excise Duty paid by the seller cannot claim for refund. Also in Indirect Tax Law, refund is subject to limited ''UNJUST ENRICHMENT".
01 June 2010
SEZ units are entitled to Receive goods from DTA without payment of excise duty ( Goods should be cleared by seller on ARE I or ARE III form ) .
In your case I supose seller have cleared consignment as normal consignment and there is no ARE I or ARE III raised. In this case Seller will not get excise duty back . But SEZ Unit as they had received goods with excise duty , can claim duty refund from relevant Developement Commissiner. The seller should provide declaration to SEZ unit that they will not claim benefit against the said transaction. SEZ unit will get back excise duty paid.
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