Refund/rebate a/g nepal export on payment of duty

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Dear all,

we made nepal export on payment of duty  with the conception to get refund or rebate . Accordingly we filled the same and it is rejected that rebate is not allowed for nepal. Then we made filling again for refund. We only reced original copy of nepal invoice from land custom station of the border. for the absense of duplicate copy of nepal invoice the file get rejected once again from dy. comm. level. This for your information that we made Nepal Export  through letter of credit & in exchange of foreign currency ( us dollar). Here we fullfil all the obligation in regards of nepal export , only procedural mistake for wrong conception. Kindly share with me the proper case law as similiar with this case in which i can get the refund .  If any quirees is req. We ready to furnish to detect the case

Thnx

Amitabha

                  

Replies (3)

https://www.cbec.gov.in/excise/cx-act/notfns-2k11/cx-nt2k11/cent25-2k11.htm

effective date is 1st march 2012, 

priot to this date export will not qualify for rebate, 

<p align="center" class="MsoBodyText" align:="" center"="">Notification No. 20/2004-Central Excise (N.T.)

         In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 and in supersession of the Ministry of Finance, Department of Revenue, notification No.40/2001-Central Excise (N.T.), dated  the 26thJune, 2001[G.S.R. 469 (E) dated the 26thJune, 2001], in so far as it relates to export to Nepal, the Central Government hereby, directs that rebate of the whole of the duty paid on the excisable goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and exported to Nepal, shall be granted  to His Majesty’s Government of Nepal,  subject to the conditions, limitations and procedures specified hereinafter:-

 

https://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent20-2k4.htm

Exports to Nepal and Bhutan will not qualify for rebate/refund.  You have to pay duty on these exports.  You are eligible to get rebate or refund only if you export to countries other than Nepal and Bhutan. 

 

But from 01.03.2012, all you exports to Nepal are qualified for rebate/refund. 

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