Rebate claim issue

[Prashant Ghadage]

Dear sir

We are purchase under CT-2 Bond and same items has been export. but my query is can we claim rebate claim on same material which we were purchased under CT-2 Bond

AI Summary

Rebate on Inputs for Duty-Free Exports Allowed Under Rule 18; No Dual Benefits with Rule 5 Cenvat Credit Refund. A participant inquired about claiming a rebate on materials purchased under a CT-2 Bond and exported without duty payment. An expert clarified that since no duty was paid on the final product, a rebate for duty paid on inputs used in manufacturing the exported goods can be claimed under Rule 18 of the CE Rules, 2002. Additionally, a refund under Rule 5 of the Cenvat Credit Rules, 2004, is possible if Cenvat Credit is accumulated due to exports. However, claiming both simultaneously would result in a double benefit, which is not permissible. Other contributors agreed, emphasizing that dual benefits are not allowed.