excise rebate and refund

[sukhvinder singh]

Dear Sir ,

Please clear ,can we claim the excise  duty rebate as per rule 18 of CER, 2002. of the cenvat credit accomulated  , or Duty draw Back on the same clerance made for export .also provide the judgement of Punjab and Haryana high court  for the year 2010 in relation to Nahar Spining  on the same subject.

 Thanks

AI Summary

Exploring Excise Duty Rebate vs. Drawback: Rule 18 Clarifications on Export Benefits, CENVAT Credit, and Dual Benefit Restrictions A discussion on excise rebate and refund under Central Excise Rules, 2002, involves multiple queries and responses. A participant inquires about claiming excise duty rebate or duty drawback for exports, referencing a 2010 Punjab and Haryana High Court judgment. Respondents clarify that under Rule 18, rebate is possible if duty is paid, while drawbacks are limited if CENVAT credit is used. They discuss options for encashing accumulated credit through rebate or refund and note that dual benefits are not available. Additional queries involve the compatibility of schemes like the Focus Market Scheme with 100% EOU benefits and the implications of choosing rebate over refund.