Rebate claim and duty drawback

[Rahul Sonawane]

Is it possible to claim both duty drawback and Rebate claim together against same shipment

[kamal chordia]

yes, you cant take both at same time but when you are taking rebate then you have to opt for duty draw back rate as with cenvat facility.

[JAMES PG]

It is legally compliant to claim both duty drawback and Rebate claim

[YAGAY and SUN]

Yes, you can claim both.  But while claiming Duty Drawback (All Industry Rate/ Drawback under Section 74 of Customs Act/Brand Rate Fixation under Rule 6 or 7 under Drawback Rules read with Section 75 of the Customs Act), the portion of exicse duty will not be included, if you claim rebate separately under Rule 18.

[Vijay kumar]

It is possible, except when it is a case of input stage rebate governed by Nofn.43/2001-CE(NT)

AI Summary

Duty drawback and rebate claims can both be pursued with conditions; excise rebate excludes that portion from drawback.
Practitioners indicate that duty drawback and rebate claims can both be pursued for the same shipment subject to conditions: they should not overlap in recovery, electing a rebate may require accepting a drawback rate adjusted for cenvat, and any excise duty rebated separately must be excluded from the drawback calculation; input-stage rebate notifications create specific exceptions to entitlement.