Excise refund

[Asked by 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 on exported finished goods may be barred where drawback has already been claimed on the same exports.
Rebate under Rule 18 CER 2002 and Notification No.21/2004 CE(NT) reimburses excise duty on clearance of finished goods; drawback reimburses the customs component on inputs. Rebate is for duty paid on exported finished goods, not duty on inputs; accumulated CENVAT credit may be refunded under Rule 5 CCR. Notification No.21/2004 CE(NT) precludes rebate where drawback has been claimed on the same export goods; Notification No.19/2004 CE(NT) may be an alternative if the final product is dutiable.