Claim of DEPB and Duty drawback against the same shipping bill

[DINESH MORE]

Exporter can calim DEPB and Duty draback against the single same shipping bill. eg. xyz exporter has export cement to chaina can he calimed DEPB as well as duty drawback on export of Cement. If No , then is there any circular for same

[Guest]

At the time of export one has to opt for, under which Export Promotion Scheme, he intents to Export the goods, whether it is DEPB, Duty Drawback etc. Accordingly there is need to mention the same on the Shipping Bill. If you have filed S/B under DEPB Scheme then you can avail only DEPB scheme's benefit. According to my knowledge if you have filed DEPB S/B and want to get it convert in DBK S/B then you would have to get it done after getting permission from the commissioner. In a nut shell you can't avail double benefit under one single S/B.

[Ravi Chopra]

The both benefit are not permissible simultaneously.

[DINESH MORE]

Thanks for your reply , Can export is eligible for DEPB/ Duty Drawback and Cenvat Credit on input.

AI Summary

Exporters Must Choose Between DEPB and Duty Drawback on Shipping Bills; Cannot Claim Both Simultaneously An exporter inquired about claiming both DEPB and Duty Drawback benefits on a single shipping bill for cement exports. Responses clarified that exporters must choose one export promotion scheme at the time of export and indicate it on the shipping bill. If a shipping bill is filed under the DEPB scheme, only DEPB benefits can be claimed unless permission is obtained from the commissioner to switch to Duty Drawback. It is not permissible to claim both benefits simultaneously. Further inquiry was made about eligibility for DEPB/Duty Drawback and Cenvat Credit on inputs.