15 August 2010
The assessee imports chemicals from abroad and sends it to a factory not owned by him for further manufacturing. This is done on a job work basis.
The factory manufacturers the chemicals for the assessee and charges excise duty.
The assessee then exports the goods to other countries.
How can the assessee claim refund of excise duty paid by him?
Should the assessee register himself under the excise act to claim the refund?
15 August 2010
if following cases assessee can claim refund of excise duty under 11b(2)
rebate of excisiable goods exported out of india(if he had exported on payment of duty) rebate on excise on escisable material used in manufacture of goods exported out of india(if he has not availed cenvat credit) refund of duty paid on inputs to manufacturer ,if he has not passed on incidence of the duty to another person To buyer if he has borne the duty and if he has not passed on to any other person yes he has to register with ce.
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