We are claiming the duty drawback for custom duty portion only and exporting the finished goods after payment of duty. Now department is barring our rebate calim under Rule 18 and instructing us to claim only one benefit either duty drawback of custom portion or rebate claim for finished goods clered under payment of duty.
Please provide the latest case laws to refer to the ddepartment to solve the issue and comment.
Company Challenges Excise Department's Rebate Denial Under Rule 18; Cites Benny Impex Case Supporting Dual Benefit Claim A company is facing an issue with the excise department, which is barring their rebate claim under Rule 18, instructing them to choose between claiming duty drawback on customs duty or a rebate on finished goods. Respondents advise that both benefits can be claimed simultaneously unless input stage rebate is also availed, which restricts claiming both. They suggest that the department cannot restrict the rebate claim if CENVAT credit on inputs hasn't been claimed. A relevant case, Benny Impex Pvt. Ltd., supports the company's position, indicating no grounds for rejecting the rebate claim when only customs duty drawback is claimed. (AI Summary)
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