Duty draw back

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 July 2013 Dear Experts,

I am working in a manufacturing co, which purchases raw material from within India and exports the finished goods under LUT and under claim for Rebate after debiting the excise duty.

I want to know whether we can claim duty drawback in addition to the rebate of Duty paid. If yes please let me know the Section/Notification under which we can claim rebate of duty and duty drawback as per duty drawback Schedule annexed to the notification no.92/2012.

Please reply,

Thanking you in anticipation,

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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23 July 2013 IF YOU PURCHASE THIS GOODS THROUGH ADVANCE LICENCE CAN AVIL RULE 18 AND 19 OF EXCISE

Export without payment of duty or under claim of rebate [Rules 18 and 19 of Central Excise Rules]

If you are a manufacturer exporter then you should export the goods under LUT without payment of Excise Duty.In case you are merchant exporter then obtain C.T-1 and procure the goods without payment of duty and export the same.

dvance Licence is an export facilitation scheme, whereby, the exporter is permitted to import the input materials without payment of Customs duties and utilise them in the manufacture of goods, which are subs equently exported in discharge of the
export obligation cast on such Advance Licence holder. Chapter 4 of the Foreign Trade Policy (FTP) governs the Advance Licence scheme. The Department of
Revenue has also issued relevant exemption Notifications, time to time, to governthe imports against such Advance Licences.

Rebate of duty:
Exports under Central Excise are governed either by Rule 18 or by Rule 19 of the Central Excise Rules 2002. Rule 18 provides for two types of rebates, viz.,
1.
Rebate of duty paid on the manufactured excisable goods which areexported (final product rebate) and

2.
Rebate of the duty paid on the materials which are used in themanufacture of such export goods (input stage rebate)more info:

https://www.caclubindia.com/experts/export-procedure-under-advance-license--1219194.asp