TaxTMI 
TaxTMI 
Dear sir
If duty rate on final product is 12.50% and on raw material is 6% then can i take the refund back from thr deptt. As of accumulated cenvat unutilized.
Thanks in advance.
Refund of excise duty
08 Mar 2016 
14 Replies 
4631 Views Asked by
Refund of accumulated CENVAT credit not available for inverted duty; use export rebate to realize accumulated credit instead.
Refund of accumulated CENVAT Credit is not available solely because of an inverted duty structure; refunds are available in the context of exports under the statutory refund/rebate mechanisms. Exporting under rebate is the practical alternative to realize accumulated credit; absent exports, accumulated credit generally cannot be converted into cash and administrative measures (demands, bank guarantees, refusal of indemnities) may be employed by the revenue. (AI Summary)
Refund of accumulated CENVAT Credit is not available solely because of an inverted duty structure; refunds are available in the context of exports under the statutory refund/rebate mechanisms. Exporting under rebate is the practical alternative to realize accumulated credit; absent exports, accumulated credit generally cannot be converted into cash and administrative measures (demands, bank guarantees, refusal of indemnities) may be employed by the revenue. (AI Summary)