clarification

[kamal chordia]

Dear Sir

Please note that earlier in 2006 we had filed Rebate Refund claim under Rule-18 with respect of duty paid on input as well as on the final product as per notification no 21/2004 CE (NT) dt 06.09.2014.

For which we had taken permission of Input/Output norms from C.Ex department.

Now in today's date should we require to again take permission from central excise department with respect to notification no 21 or earlier permission which we had taken in 2006 will prevail on today date.

Please clarify.

Kamal

AI Summary

Is 2006 Rebate Claim Permission Under Rule-18 Still Valid in 2016? Update Input-Output Ratios as Precaution. A user inquired whether a previously obtained permission in 2006 for a rebate refund claim under Rule-18, related to duty paid on inputs and final products, remains valid or if new permission is needed in 2016. Respondents advised that the original declaration under Notification No. 21/2001-CE (NT) is generally a one-time requirement unless there are changes in the input-output ratio or duty rates. Given advancements in technology and potential changes in production processes, it is suggested to update the input-output ratio as a precaution. Informing the department of continued compliance with the 2006 permission is also recommended.