sachin kakkar (CA) (188 Points)
09 October 2010can any one explain me the rule 18 of excise rules regarding export procedure....plz tell me that if once the manufacturer exporter has collected the duty from the customer at the time of sale of goods then latter on if he takes the refund of such duty from the govt then wont it b a case of unjust enrichment bec in this case the manufacturer will get an extra income of refund of duty actually paid by the buyer
Murthy B.C
(Excise Officer)
(141 Points)
Replied 20 October 2010
Hello Dear
Rule 18 is you are export with out payment of duty under LUT or Export with payment of duty.
if u r export wth payment of duty then only u r eligable for rebate of that duty wth in time limit and ur bank will be recvd except the duty .
U r rcvd the Payment including the duty then u r not elagble the rebate because u r pass on the duty.
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 06 November 2010
manufacturer exporter has collected the duty from the customer at the time of sale of goods .................. means the buyer is situated overseas and the gross content of the invoice is inclusive of duty .........
As the claims are to be supported with ARE1, and if you have got ARE1 endorsed with the department and customs port, u can claim the duty paid on export consignment on the strength of ARE1 and invoice facts.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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