Rebate of duty paid - department reject claim

[Asked by Guest]

Goods exported by debiting duty under Rule 18 ie.to claim rebate of duty paid on goods exported. Admissible drawback of duties involved in raw materials also claimed by filing drawback shipping bill. Dept.intends to reject rebate claim saying that both cannot be claimed.We feel it is not correct.

[sudhir V S]

Refund of CENVAT is governed by CCR 2004. Proviso to Rule 5 restricts refund of CENVAT if duty draw back is claimed either under rule 18/19. Hence both will not be available

AI Summary

Refund of CENVAT limited where drawback is claimed under export procedures, barring concurrent rebate and drawback claims.
Exporters claimed duty rebate on exported goods by debiting duty and separately claimed drawback on input duties via the shipping bill. The department contends that the refund regime's proviso restricts CENVAT refunds where drawback has been claimed, precluding concurrent recovery through both rebate and drawback for the same duties. Exporters must therefore elect the single remedy and cannot cumulatively claim both for identical duties.