Non availment of CENVAT declaration required to claim deemed export drawback; customs duty refundable but no double benefit. A supplier declaration of non availment of CENVAT credit/rebate (Annexure III of ANF 8) is required to claim deemed export drawback; if CENVAT on central excise duty has been availed, drawback for that excise component is not admissible. Basic customs duty paid on inputs/components remains recoverable as brand rate drawback based on actual duty paid documents under the FTP and HBP procedures. Applicants must also ensure they have not claimed CENVAT credit on service tax for input services to avoid double benefit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non availment of CENVAT declaration required to claim deemed export drawback; customs duty refundable but no double benefit.
A supplier declaration of non availment of CENVAT credit/rebate (Annexure III of ANF 8) is required to claim deemed export drawback; if CENVAT on central excise duty has been availed, drawback for that excise component is not admissible. Basic customs duty paid on inputs/components remains recoverable as brand rate drawback based on actual duty paid documents under the FTP and HBP procedures. Applicants must also ensure they have not claimed CENVAT credit on service tax for input services to avoid double benefit.
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