Claim excise duty and other export benefit

[RAM SHARMA]

Dear Experts,

We have removed export with payment of duty under rule18 of CE Rules, 2002 and claim excise duty from Department. we have also availing the export benefit like depb/drawback and focus product scheme under chapter 3 of foreign trade policy.

Can we avail all benefit simuntaniously. Excise dept. raise a question that only one benefit is elegible for export. pl explain and advice.

thanks 

AI Summary

Claim Rebates, Drawbacks, FPS Together; DEPB Unavailable; Drawback and Rule 5 of CCR Cannot Be Claimed Simultaneously. An individual inquired about claiming multiple export benefits, including excise duty rebates, DEPB/drawback, and the Focus Product Scheme (FPS) under the Central Excise Rules and Foreign Trade Policy. Experts responded, clarifying that while DEPB is no longer available, one can claim rebates, drawbacks, and FPS simultaneously as they are mutually exclusive. However, a bar exists on claiming both drawback and Rule 5 of CCR together, as both relate to input duty incidence. Notifications and specific provisions under the Central Excise Act and Foreign Trade Policy were referenced to support these claims.