Clearence of goods to SEZ from DTA

[Rudrayani Shedjale]

Hello

We are manufacturer of chemical bulk drugs.

we export our product under UT-1(Rule19-without payment of excise duty)

now our UT-1 has been expired.we will renew the same.

but the thing is we are having an enough balance in our cenvat credit account.

so we can export the goods under rebate(by debiting in cenvat part II register)

my question is can we clear the gods to SEZ unit then?

previously we were doing it when we were having UT-1.

now can we clear the goods under rebate like paying the duty(not actually paying but to adjust the same against our cenvat credit) and claiming it later??

please advise.

[Guest]

after budget rebate claim for supply for sez were removed.

pls do contact vssezconsultants@gmail.com

[Rudrayani Shedjale]

means we cannot take rebate of duty paid to goods cleared to SEZ??

[B. Naga Rami Reddy]

You can take rebate of excise duty paid on DTA supplies to SEZ units. Please see CBEC Circular No.1001/8/2015-CX.8 dt 28.4.2015 issued in this regard.

 

 

[phaniraju konidena]

Dear Rudrayani Shedjale,

You can claim rebate under CBEC Circular No.1001/08/2015-CX dtd.28.04.2015.

AI Summary

Manufacturer Seeks Guidance on Using CENVAT Credit for SEZ Exports Post UT-1 Expiry, Cites CBEC Circular. A manufacturer of chemical bulk drugs inquires about clearing goods to a Special Economic Zone (SEZ) from a Domestic Tariff Area (DTA) after their UT-1 has expired. They consider using their CENVAT credit balance to export goods under rebate. Respondents clarify that while budget changes removed rebate claims for SEZ supplies, it is still possible to claim a rebate on excise duty for DTA supplies to SEZ units. They reference CBEC Circular No.1001/8/2015-CX.8 dated 28.4.2015, which provides guidance on this matter.