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

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.