Excise rebate

This query is : Resolved

C.A. HIREN (Querist)
Follow

08 January 2013 Dear Frnds,
My question is that we want to export the cylinders but we have to send the cylinders for hellium felling to jobworker.
Now, jobworker feels the gas and he replied that they have not filled UT-1 BOND and right now they are removing the goods after paying excise duty and then they will claim rebate.
My question is that, is it proces is correct ya there is problem with UT-1?
Pls reply urgently......
we can talk for this ....my cell No.: +91 9909164320 and email : cahirentabhangi@yahoo.in

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

08 January 2013 Two way is available for export of excisable goods with payment of excise duty and other one without payment of excise duty under UT-1 or Bond. You can export the goods with payment of duty under Combined application for removal of goods for export under claim for rebate of duty (ARE-2).

C.A. HIREN

C.A. HIREN (Querist)
Follow

12 January 2013 Dear SIr,
Thanks for your kind reply.
But my question is that we have exported the goods with payment of duty without openingUT-1 bond.....then can ve get rebate as we have filled just letter of undertaking instead of UT-1.

Upgrade to CAclubindia Pro. Subscribe Now!

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
Follow

21 July 2024 If you have exported goods with payment of duty without opening a UT-1 bond but instead using a Letter of Undertaking (LUT), you may still be eligible to claim a rebate of the duty paid. Here’s a brief overview of the process and considerations:

1. **Export Procedure with LUT**:
- Under GST regulations in India, exporters have the option to export goods under a Letter of Undertaking (LUT) without payment of IGST (Integrated Goods and Services Tax) and claim a refund of accumulated Input Tax Credit (ITC). This LUT is a declaration to the effect that the exporter will fulfill all export obligations and submit necessary documents.
- The LUT procedure is typically used when an exporter wants to avoid payment of IGST at the time of export and instead claim a refund or rebate later.

2. **Rebate of Duty Paid**:
- If you have exported goods with payment of duty (such as customs duty) without opening a UT-1 bond and used an LUT, you can apply for a rebate of the duty paid.
- The rebate application process involves submitting relevant documents to the customs authorities. These documents usually include export invoices, shipping bills, proof of payment of duty, LUT, and any other documents as required by the customs department.
- The rebate application must be filed within the prescribed time limits and in the specified format as per customs regulations.

3. **Documentation and Compliance**:
- Ensure that all documentation related to the export and duty payment is in order. This includes correct filing of shipping bills, export invoices, proof of payment of duty, and compliance with all export procedures.
- The rebate application should be supported by these documents to substantiate the claim for refund.

4. **Consultation with Customs Authorities**:
- It’s advisable to consult with the customs authorities or a qualified customs clearance agent to understand the specific requirements and procedures applicable to your export scenario.
- Customs authorities will provide guidance on the exact process for filing rebate claims and any additional requirements specific to your case.

In conclusion, yes, you can potentially get a rebate of the duty paid if you have exported goods with payment of duty using an LUT instead of a UT-1 bond. However, ensure that you comply with all customs regulations and submit the necessary documentation to support your rebate claim.