Unavailed CENVAT and Exporter

[Ashok Chopra]

Respected Forum,

I am manufacturer exporter of Readymade Garments not registered with Central Excise.  Now i am in process to get my self registered under Central Excise to get the benefit of Refund Claim of Unavailed Cenvat under rule 5 of  Cenvat Credit Rule, 2004.

My submission :-

1. I am manufacturing and exporting final product from my unit No. A

2. I have one another unit No. B with the same name at another place, who also manufacture Readymade Garments and sent them to Unit No. A for onward export from Unit No. A.

3. Both my units are paying a lot of  Service Tax on Input services and Excise Duty on Inputs.

My query:-

1. Should i get both the units registered in Central Excise enabling myself eligible for the benefit of Refund of  Unavailed Cenvat under Rule 5 of Cenvat Rule, 2004?

2. Unit B is transferring all the manufactured final product to Unit No. A, how can i file the refund of Unit A and Unit B 

Pls advise me accordingly

[YAGAY andSUN]

You may get Centralised Registration Certificate and avail the refund as the procedure prescribed in the Notification No. 41/2012-ST.

AI Summary

Unavailed CENVAT refund: centralized registration enables claiming refund for exporter units under prescribed notification procedure. The exporter should obtain a Centralised Registration Certificate covering both production units so the unavailed CENVAT credit attributable to exported goods, including where one unit transfers finished goods to the exporting unit, can be claimed as a consolidated refund by following the prescribed notification-based procedure and documentation requirements for export refunds of unavailed CENVAT.