REBATE AND DUTY DRAWBACK

[KULDEEP SINGH]

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.

AI Summary

Duty drawback and rebate entitlement: exporters may claim both where no input-stage rebate or CENVAT credit has been availed.
Exporters who pay duty on finished excisable goods and claim customs duty drawback may also claim rebate on those finished goods so long as they have not claimed input-stage rebate or availed CENVAT credit. Input-stage rebate is barred where exports are under duty drawback, where exports fulfil advance licence obligations issued before 31-3-95, where CENVAT credit is taken, where market price is below the rebate, or where the admissible rebate falls below the prescribed threshold. A cited authority is Benny Impex Pvt. Ltd.