Rebate Claim

[Raja krishnan]

Dear Sir,

Our client one of the Bore well tools Manufacturing unit and they are availing their CENVAT Credit for their local sales as well as sometime they have done Export sales also. But major they are doing only local sales. In this juncture they are deciding to submit their rebate application in front of excise department for claiming refund of excise duty which materials are used to manufacturing for the final products to Exports. Please be noted, their purchases excise duty all are taken and utilized for local sales thru Cenvat credit procedure. Now my doubt is the above rebate claim refund application is eligible to submit for refund? Please clarify.

AI Summary

Bore well tools manufacturer seeks excise duty rebate for exports; refund claim possible under CENVAT rules 5A and 5B. A bore well tools manufacturing unit, primarily engaged in local sales but occasionally exporting, seeks to claim a rebate for excise duty on materials used in exported products. The client utilizes CENVAT Credit for local sales and queries whether they can submit a rebate claim for exports. A respondent advises that if there is an excess balance in the CENVAT account, a refund claim can be filed under rules 5A and 5B of the CENVAT rules. The original poster requests further explanation and examples for clarity.