Case law regarding input as such without reversal of credit

[Guest]

Dear Sir, Pls provide any case laws regarding inputs to be exported as such without payment of duty, Pls kindly do the needful, thanks and regards

[YAGAY andSUN]

Dear Sandesh,

On export of inputs (as such) there is no need to reverse the CENVAT credit or pay the duty. Even if, you pay the duty or reverse the CENVAT credit , then, rebate/refund will be available to you, after following the prescribed procedure under the provisions of C.E. Laws. As there is no tax on exports except in few case i.e. export of Iron Ores etc.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Export Inputs Without Reversing CENVAT Credit or Paying Duty; Rebate Available if Duty Paid or Credit Reversed. A query was raised regarding the export of inputs without reversing CENVAT credit or paying duty. The response clarified that when exporting inputs as such, there is no requirement to reverse CENVAT credit or pay duty. However, if duty is paid or credit is reversed, a rebate or refund can be claimed by following the prescribed procedures under Central Excise laws. It was noted that exports are generally not taxed, with some exceptions like iron ores.