DUTY DRAWBACK BACK -BRAND RATE OF FIXATION - Central Excise

[KULDEEP SINGH]

Dear Team,

We have taken CENVAT Credit on CVD AND SAD on inputs of imported material , we are claiming Dutydrawback under Brand Rateoffixation ,now we have accumulated Credit in books ,can we reverse only SAD amount from books and claim SAD amount also in dutydrawback along with BCD ,please confirm me notification saying that we can reverse SAD credit and afterwards claim SAD amount in dutydrawback under brand rateoffixation ..

Thanks

AI Summary

Duty drawback: can reversed SAD CENVAT credit be claimed under brand rate alongside BCD? Whether a taxpayer who took CENVAT credit on CVD and SAD on imported inputs can reverse only the SAD portion of that credit in its books and thereafter claim the reversed SAD amount as part of a duty drawback claim under the Brand Rate of fixation together with Basic Customs Duty.