Removal of FG on pyt.of duty from factory to warehouse and subsequently export on payment of duty to claim Rebate u/r 18

[Narendra Soni]

Dear Experts,

Can we adopt the following procedure:-

1.Removal of FG on payment of duty from factory to our warehouse registered in central excise in Mundra.

2.On receipt of FG, cenvat credit availed by warehouse, and there after,

3. Export on payment of duty from warehouse and claim rebate u/r 18 under notification 19/2004-CE (NT) dtd.06.09.2004 an file rebate application to central excise having jurisdiction over warehouse.

Please suggest is it allowed ? any circular/notification.

Or any other method whereby we can file rebate application to central excise having jurisdiction over warehouse.

[KASTURI SETHI]

Sh.Narindera Soni Ji,

Pl. refer to reply dated 8.5.2016 of Sh.Surya Narayana, Sir in respect of Issue Id no.110321 dated 7.5.16 earlier raised by you.

I fail to understand how and why you are not convinced with the reply of Sh.Surya Narayana, an expert, par excellence in import & Export consultancy, in addition to other fields.

AI Summary

Rebate under rule 18: exporting from warehouse after duty payment may permit filing claim to warehouse jurisdiction.
Query whether a manufacturer may: remove finished goods to a Central Excise-registered warehouse on payment of duty; allow the warehouse to avail cenvat credit on receipt; then export from the warehouse on payment of duty and file a rebate application under rule 18 with the Central Excise office having jurisdiction over the warehouse. The expert reply cited an earlier response but gave no substantive legal authority or procedural guidance.