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

Duty drawback entitlement for SEZ supplies requires a certified disclaimer and forex payment before claiming from excise range. SEZ-directed removals without payment of excise duty may be eligible for central excise drawback under the AIR/brand rate and for rebate questions under Rule 18; claiming drawback from the supplier's jurisdictional Commissionerate requires a disclaimer certificate certified by the SEZ officer under Para 6 of CBEC Circular No. 43/2007. The AIR scheme's A/B distinction governs claims depending on whether cenvat credit was availed, and the SEZ unit's foreign exchange payment is noted as a procedural condition for facilitation.