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

Claiming Rebate After Duty Drawback is Not Permissible Due to Distinct Procedures and Single Benefit Rule A query was raised about claiming a rebate of duty on exported goods that had already been cleared with duty payment by the manufacturer. The claimant mistakenly applied for a duty drawback and sought advice on whether a rebate could still be claimed. Responses from experts indicated that if the excise duty has been claimed as a duty drawback, it cannot be claimed again as a rebate. The consensus was that once a duty drawback is claimed, switching to a rebate claim is not permissible, as both have distinct procedures and only one benefit can be pursued.