Duty drawback on sale to SEZ unit

[RAM SHARMA]

Dear Experts,

We are registered manufacturer in central excise. We have availed cenvat credit and claim rebate of excise duty under rule 18. We have sale to sez unit without payment of duty against bill of export. Now the Appraiser. Customs issue a disclaimer certificate is issued in terms of Para 6 of cbec circular no. 43/2007-Customs dated 5-12-2007 issued from F.No.602/2/2002-DBK by Joint Secretary (Drawback), Ministry of Finance, Deptt. of Revenue,(CBEC), New Delhi to enable the DTA supplier to claim drawback from their jurisdictional Commissionerate of Central Excise. My question is

Can we claim excise duty under rule 18 for sez supply? If we cant claim because we have removed without payment of duty then what is the option available for us.

Can we claim duty drawback (depb) along with cenvat credit at lower rate in our jurisdictional Commissionerate .

Pl. suggest.

Please suggest above disclaimer option regarding sez rule.

Thanks

[Guest]

Hi.

Since supply to SEZ unit will eligible you to claim DRAWBACK under AIR/Brand rate.

1. The disclaimer from SEZunit duly certified by SO of SEZ as per 43/2007 required for your to claim from your excise range.

2. SEZ unit need to make in payment in forex from EEPC account

3. In case you are availing cenvat credit you can claim as per the prevailing rate under AIR of DBK.

In case of anything OF SERVICES you can reach [email protected]

[RAM SHARMA]

As per your reply sr. no. 3 can we claim duty draw back at the prevailing rate under  AIR of DBK in our excise range or through under the SEZ authority. Pl explain.

Thanks

[Guest]

AIR of DBK having 2 sections A &B , incase of if you availed CENVAT CREDIT/NOT AVAILING CENVAT CREDIT. ACCORDINGLY YOU CAN CLAIM

[RAM SHARMA]

We are availing cenvat credit  and want to AIR of DBK having B sections. My question is which authority sanction DBK because our excise range denied such DBK. They said you should claim through SEZ authority. We are sanction only full rate of DBK if you are not availing cenvat credit. Please advice.

Thanks

[Guest]

Dear Experts,

If a manufacturer supplies to SEZ unit. Can he claim both the Duty Drawback and EPCG Scheme. If yes, kindly quote some law on it.

Please suggest.

AI Summary

Manufacturer Seeks Guidance on Excise Duty Refund for SEZ Sales Under Rule 18; Duty Drawback and EPCG Benefits Examined A registered manufacturer in central excise inquired about claiming excise duty under Rule 18 for sales to a Special Economic Zone (SEZ) unit without duty payment. The manufacturer sought advice on options for claiming duty drawback or CENVAT credit at a lower rate. Responses indicated that a disclaimer from the SEZ unit, certified by the SEZ's Specified Officer, is necessary to claim duty drawback. The discussion also addressed whether duty drawback can be claimed under the All Industry Rate (AIR) or SEZ authority, especially when availing CENVAT credit. Additionally, clarification was sought on claiming both Duty Drawback and EPCG Scheme benefits.