Rebate/Refund

[NageswaraRao Sripada]

Question No.1: Export on payment of duty. Rebate sanctioned. Exported goods returned. At the time of reimport, applicable customs duties paid. Is it necessary to pay back rebate sanctioned already.

Question No.2: Export on payment of duty. Rebate sanctioned. Exported goods returned. At the time of reimport, applicable customs duties paid and credit taken. Proportionate rebate on returned goods paid back. Can such reversed rebate be claimed refund?

Question No.3: Export under LUT. LUT expired as on date of export. Duties with interest paid after one year from the date of export, at the instance of the department. Refund/Rebate claimed from the date of payment of duty is rejected by the department, taking the date of export as the relevant date. Legal possibilities, if any, to fight for refund/rebate may be enlightened.

Question No.4: Export on payment of duty. Rebate sanctioned. Exported goods returned. At the time of reimport, applicable customs duties paid and credit taken. Proportionate rebate on returned goods paid back. Can such duty paid at the time of initial export be taken as credit in our accounts?

AI Summary

Clarification on Export Rebates: Reimported Goods, Refunds on Reversed Rebates, Expired LUT, and Duty Credit Issues. A discussion on a forum addressed four queries related to export rebates and refunds under Central Excise. The first query asked if a rebate should be repaid when exported goods are reimported; the response was affirmative. The second question inquired about claiming a refund for a reversed rebate, which was advised against. The third query involved legal action for a refund when a Letter of Undertaking (LUT) had expired, with a suggestion to pursue legal avenues. The final question asked about taking credit for duties paid on initially exported goods, which was affirmed. Both respondents agreed on the answers provided.