Excise refund

[Guest]

Dear All,

 

Lastly, we have taken excise refund under Rule 18 of CER, 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004. and DEPB Benefits as well as against exported shipment.

 

As DEPB benefits was closed 

 

Now, for our current export shipment we have claimed Duty Draw Back.

 

Kindly let me know  that  now we can apply for excise refund under Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004. is applicable or not 

 

Looking for your kind reply.

 

regards,

 

Sonu Parsad

AI Summary

Excise Rebate vs. Duty Drawback: Clarification on Simultaneous Claims Under Rule 18 and Notification No. 21/2004 CE (NT) A user inquired about the eligibility for an excise refund under Rule 18 of the Central Excise Rules, 2002, and Notification No. 21/2004 CE (NT) after claiming a Duty Drawback for current export shipments. An expert clarified that excise rebate and Duty Drawback are distinct; the former applies to excise duty on finished goods, while the latter pertains to duty on inputs. It was explained that claiming both benefits simultaneously is not permissible if they operate in the same sphere. Alternatives were suggested, such as Notification No. 19/2004-CE(NT), depending on the dutiability of the final product.