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

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.