Is it possible to claim both duty drawback and Rebate claim together against same shipment
Rebate claim and duty drawback
Rahul Sonawane
Debate on Simultaneous Duty Drawback and Rebate Claims: Rule 18 and Notification 43/2001-CE(NT) Discussed A discussion on whether both duty drawback and rebate claims can be made for the same shipment resulted in varied responses. One participant noted that both cannot be claimed simultaneously, but opting for a rebate requires selecting the duty drawback rate with the CENVAT facility. Another stated it is legally compliant to claim both. A third response clarified that while claiming duty drawback, the excise duty portion is excluded if claiming a rebate separately under Rule 18. The final reply mentioned that it is possible, except in cases of input stage rebate governed by Notification 43/2001-CE(NT). (AI Summary)