Excise Duty Refund

[Raja krishnan]

Dear Sir,

A' is coming under the SSI status manufacturing unit, they are purchasing their raw materials from 'B' along with Excise duty & VAT used for Drilling Machinery manufacturing.

'A' sales the aforesaid Machinery only to 100% EOU & other exporters who's are coming under the EPCG scheme. now 'A' is not doing any local sales but planning in future.

My Doubt is :

'A' is having Excise registration, now, is 'A' eligible for refund of Excise duty & VAT which are collected from 'B' by the way of raw materials purchase. if 'A' is eligible for refund, from where 'A' will collect that accumulate excise duty, from DGFT (or) local Excise?

I request you to that reply briefly along with suitable Notification if any.

Yours truly,

k.Raja

AI Summary

Manufacturing Unit 'A' Seeks Excise and VAT Refund for Materials Sold to Exporters; Rule 18 and Notification 21/2004 Key A small-scale manufacturing unit, referred to as 'A,' queries about the eligibility for a refund of Excise Duty and VAT paid on raw materials purchased from 'B.' These materials are used for manufacturing drilling machinery sold exclusively to 100% Export Oriented Units and other exporters under the EPCG scheme. Respondents suggest consulting specific notifications and rules, particularly Notification No. 21/2004 CE (N.T.) and Rule 18 of the Central Excise Rules 2002. They also highlight potential issues due to changes in the definition of 'Export Goods' as per recent notifications, affecting rebate or refund claims.