Rebate claim & duty drawback

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2013 I have claimed rebate of duty paid on export of goods. Can i claim duty drawback? if yes, then how? if no then why so?

Please explain

Arun Kumar Singh

Arun Kumar Singh (Expert)
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11 July 2013 Yes, you can take both consult with your CHA.

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2013 Thank you Sir.

So if i am claiming duty drawback then do i need to reverse that amount from my cenvat credit a/c.?

Please guide.

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RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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16 July 2013 Under Rule 12 of the Central Excise Rules, 1944, rebate on duty paid on the exported goods or the duty paid on materials used in the exported goods, notified for the purpose, is granted to the exporter subject to the conditions laid down in the notifications.

41/94-CE(NT) dated 22.9.94 (as amended)(subject :Notified excisable goods for grant of rebate )

42/94-CE(NT) dated 22.9.94 (as amended)subject:Notified material used in the manufacture of exported goods for grant of rebate.

43/94-CE(NT) dated 22.9.94 (as amended)subject:-Grant of rebate on castor oil and ground nut oil exported without observing AR-4 procedure.

44/94-CE(NT) dated 22.9.94 (as amended)subject:-Rebate of duty on excisable goods exported as ship’s store

46/94-CE(NT) dated 22.9.94 (as amended) subject:Rebate of excise duty paid on mineral oil products exported as stores to Aircraft on a foreign run.

The assessee’s desirous of exporting goods under claim for rebate can clear excisable goods for export or materials for use in the manufacture of excisable goods to be exported on payment of duty either through PLA or through RG-23A pt.-II or RG-23C pt.-II and may subsequently claim the rebate of duty paid, from the jurisdictional Assistant Commissioner or the Maritime Commissioner, as the case may be, in accordance with the provisions of Rule 189 of the Central Excise Rules, 1944.

Under Rule 13, the following operations with regard to export are permissible :- (I) export of excisable goods under bond ; (ii) utilisation of raw materials, consumables, components etc. without payment of duty for the manufacture of export goods and (iii) removal of excisable goods without payment of duty for the manufacture of specified excisable goods to be exported or for replenishment of duty paid materials used in the manufacture of such export goods, already exported. The Central Govt. has notified the excisable goods and materials to be used in the manufacture of excisable goods to be exported, as per the notifications listed below:-

50. Notification no. 47/94-CE (NT) dated 22.9.94 (as amended) (exemption to inputs for manufacture in bond);

51. Notification no. 48/94-CE (NT) dated 22.9.94 (as amended) (export in bond of all excisable goods);

52. Notification no. 49/94-CE(NT) dated 22.9.94 (as amended) (movement of intermediate goods without payment of duty for supply to manufacturers of export goods in terms of advance intermediate licence scheme).

The assessee’s desirous exporting excisable goods under bond are required to execute B-1(General Security/Surety) or B-16 (General Security/Surety) bond under Rule –14 either with the jurisdictional Assistant Commissioner or with the Maritime Commissioner and maintain a running bond account with the Range Superintendent. The goods will be allowed to be cleared for export under bond without payment of duty by debiting the amount of duty in the running bond account. The credit in respect of duty debited is made available on furnishing the proof of export of the goods. The assessee’s desirous of obtaining materials for manufacture of export products or in terms of advance licence under notification no.49/94-CE (NT) dated 22.9.94 as amended, are required to follow the Chapter X procedure.

must read:
http://www.indianindustry.com/trade-information/export-incentives.html