Export under rebate of duty

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Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2015 Dear seniors, Experts,
We are mfg plz let me know the complete procedure to export the excisable goods under rebate of duty..

Thanx & Regard
Sachin Soni

Dipesh

Dipesh (Expert)
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26 November 2015 Rebate of duty paid on goods exported.
Rule 18 of CER 2002 and Notification No.19/2004 CE (NT) dated 6.9.2004.

1. A request on the letterhead of the exporter containing claim of
rebate, ARE-1 numbers and dates, corresponding invoice numbers
and dates, amount of rebate on each ARE-1 and its calculations.
2. Original copy of ARE-1.
3. Invoice issued under Rule 11 of CER, 2002
4. Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway
Bill.
5. Proof of duty payment.
6. Disclaimer certificate. (in case claimant is other than exporter)
5. Any other document in support of the refund claim.

Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2015 Sir in point 5 your view is proof of paymemt of duty but in export no nerf to pay any duty, tax... plz clarify

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Dipesh

Dipesh (Expert)
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26 November 2015 if you clear consignment under Rebate then you have to pay duty through CENVAT. you have to show this debit entry in Cenvat register.

Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2015 But sir, we cannot charge the duty in export invoice the how can we debit the duty payment entry in RG 23A part 1,

Dipesh

Dipesh (Expert)
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26 November 2015 you are not charge in invoice but you have to mention in ARE-1 Rebate Amount then same amount you have to debit through CENVAT.

Querist : Anonymous

Querist : Anonymous (Querist)

26 November 2015 Sir, plz tell me.... export under rebate and export without payment of duty is the same or different if different as MFG which way is beneficial weathet under Rebate or without payment of duty.......

Dipesh

Dipesh (Expert)
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26 November 2015 Normally Export is without payment of duty. But if you want to clear this consignment under claim rebate then you have to charge excise duty & same amount you have to show rebate in column No. 11 of ARE-1. this same amount you have to debit in RG-23A-Part-II.

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Querist : Anonymous

Querist : Anonymous (Querist)

27 November 2015 Ok. Many thanx for your reply...
sir i think being MFG, export without payment of duty will be more beneficial for us, plz tell us the procedure to export the excisable goods with out payment of ED,

Dipesh

Dipesh (Expert)
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27 November 2015 If you are manufacturer then use Letter of Undertaking Facility under Rule 19 of Central Excise.
If you are merchant Exporter then execute Bond B-1 and issue CT-1 Certificate for procure goods without payment of duty.

Now you are manufacturer then apply for LUT to respected range officer & clear all export consignment without payment of Duty.
Validity of LUT is 12 Month from date of issue.

Querist : Anonymous

Querist : Anonymous (Querist)

27 November 2015 Sir, what is LUT, weather it is UT-1 or anything else, what details i will have to submit to get LUT, and i have also paid ED on input materials, plz confirm how to utilize ED cenvat credit paid on materails to final the exportable goods, however we are doing domestic excisable sale also.....

Dipesh

Dipesh (Expert)
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27 November 2015 Yesss LUT also known as UT-1.
Submit Annexure-15 / UT-1 on Rs 100/- stamp paper ( Original) to The Deputy Commissioner of Central Excise, with application letter & enclose
1. A copy of Central Excise Registration Certificate.
2. A copy of IEC Certificate.
3. previous LUT (if you applied before).

If you have huge Cenvat balance then clear consignment under Rebate and get benefit otherwise follow the normal procedure of Export.

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Querist : Anonymous

Querist : Anonymous (Querist)

27 November 2015 Sir, if once i get LUT, then will i have to report every export details to excise dept. As i am availing LUT, also tell me can i utilize the ED cenvat which was paid on input materials to final the exportable goods, does this cenvat can be availed against domestic sale or not..