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

Excise rebate vs refund: choice determines drawback entitlement and how accumulated cenvat credit is encashed.
Exporters can encash accumulated CENVAT credit either by paying excise duty on exported goods and claiming an excise rebate or by claiming a refund under the credit rules. If CENVAT credit is availed or rebate claimed, duty drawback is limited to customs duty and service tax components; dual recovery of central excise and drawback is not allowed. A customs circular confirms AIR drawback's customs component may still apply despite taking excise rebate or duty-free procurement of inputs.