Duty Draw Back and Refund under CCR, 2004

[Ashok Chopra]

Respected Forum,

i am manufacturer exporter of Readymade Garment availing drawback on export.

i am not registered with central excise and paying lot of service tax on input services

if i myself get registered in central excise and get the refund of service tax under Rule 5 of Cenvat Credit Rule, 2004 as Unutilized Cenvat, will it effect my drawback, if yes, pls explain how or i can avail both the benefit.

pls guide me accordingly

AI Summary

Duty drawback can be claimed alongside a Rule five Cenvat service-tax refund unless the drawback schedule specifies otherwise.
Refund of service tax under Rule 5 of the Cenvat Credit Rule as unutilized Cenvat does not affect entitlement to All Industry Duty Drawback unless the drawback schedule for the product's tariff heading specifically provides otherwise; both benefits may be availed concurrently, subject to comparing drawback rates with and without Cenvat and conducting a cost-benefit analysis.