09 January 2016
SIR I AM AN EXPORTER OF TEXTILE MADEUPS (BEDSHEETS,TABLECOVERS ETC) AND I AM CLAIMING REFUND ON THE EXPORT OF SUCH MADEUPS U/N 41/2012. MY PRODUCTS ARE NON BRANDED AS PER CHAPTER 63 CETA. CAN I CLAIM REFUND ON THE SERVICES USED BEFORE THE PLACE OF REMOVAL? I HAVE USED SERVICES LIKE TECHNICAL TESTING, CLEARING AND FORWARDING AGENT ETC.? THE NOTIFICATION 41/2012 SAYS 1)FOR EXCISABLE GOODS SERVICES USED BEYOND PLACE OF REMOVAL ARE ELIGIBLE FOR CENVAT REFUND..., 2)AND FOR GOODS OTHER THAN EXCISABLE GOODS SERVICES USED FOR EXPORT OF THE GOODS ARE ELIGIBLE FOR REFUND. I WANT TO ASK WHETHER MY GOODS COVER UNDER CLAUSE 1) OR 2)? I THINK AS MY PRODUCT ARE NON BRANDED AND MY TOTAL TURNOVER IS EXPORT TURNOVER I FALL UNDER CLAUSE 2) AND CLAIM REFUND FOR SERVICE USED BEFORE THE PLACE OF REMOVAL ALSO. PLZ SUGGEST?
Guest
Guest
(Expert)
09 January 2016
You can claim refund provided you make application within 1 year of export as long as you have collected the amount within 1 year.