Rebate of Duty of Excisable goods exported

[SURYAKANT MITHBAVKAR]

we have exported traded goods which is cleared with payment of duty by manufacture. Due to oversight We have claim for duty drawback for the same.

The above case can we apply for rebate of duty since we have claim for duty drawback.

Please advice.

[YAGAY andSUN]

If excise duty part has been claimed as duty drawback then it cannot be separately claimed.

[KASTURI SETHI]

Dear Sh.Suryakant Mithbavakar Ji,

No remedy now. Since you have opted for/applied for duty drawback claim, now you cannot change the decision for claiming rebate claim of duty paid. I agree with views of M/s.YAGAY AND SUN.

[Ganeshan Kalyani]

Obviously either of the benefits can be sought and not both. I endorse views of above experts.

[KASTURI SETHI]

I think now the questioner wants to apply for rebate of duty instead of duty drawback. Both have separate procedures. It is not advisable to change the route.

AI Summary

Duty drawback vs rebate: election of duty drawback precludes claiming a rebate for the same excise duty. An exporter who has claimed duty drawback for excise duty on exported goods cannot subsequently claim a rebate for the same duty component; duty drawback and rebate are distinct, mutually exclusive remedies with separate procedures, and electing drawback precludes switching to a rebate claim.