We have been exporting goods since August 2012 and we are entitled to 6.8% dutydrawback for our exports. Even our shipping bills have clearly mentioned the amount receivable for export for dutydrawback.
In the last 12 exports, we got dutydrawback for 1 export / shipping bill, while all others are pending with customs.
On enquiring, they informed us to get Non-Availment Cenvat Certificate from Excise Range Office. On contacing Range Office, the Excise Superintendent clearly mentioned that they cannot issue Non-Availment Cenvat Certificate since we are taking input credit for our purchased.
Now, since the dutydrawback is an export incentive, why do I need to submit a Non-Availment Cenvat certificate to customs? When I buy something under excise, and I sell in export, even then I am not utilizing this credit. Also, how is an 'export incentive' related to my excise purchase and sale? I do not understand why Customs is asking for this certificate. I smell something fishy.
Can someone clarify how we can tackle this issue? And how we can respond to Customs department?