DUTY DRAWBACK

[SNEHAL SHAH]

Sir,

Can i take banifit of Duty Drawback & Rebate claim ( Excise duty debit for export goods ) simultaniusly .

Pl. advise .

SACHIN

[YAGAY and SUN]

Under all industry rate you cannot but under Brand rate fixation or under special brand rate fixation you can avail the benifits of drawback and rebate claim simultaneously.

AI Summary

Duty drawback and rebate: generally incompatible under all-industry rates but permitted under brand rate or special brand rate fixation.
Simultaneous claiming of duty drawback and an excise-duty rebate is not permitted when drawback is determined under the all-industry rate, but is permitted where drawback entitlement arises from brand rate fixation or special brand rate fixation.