https://www.taxtmi.com/forum/issue?id=2847 Issue: whether exporters who avail CENVAT credit and claim rebate under Rule 18 can also claim customs duty drawback. Notification 103/2008 condition 8(e) prohibits drawback where rebate under Rule 18 has been obtained, which Customs relies on to deny claims. Counter positions note that drawback and excise rebate are distinct: drawback schedule rates differ based on CENVAT availment, and exporters may claim drawback limited to customs duty components (basic customs duty) on imported inputs, while CENVAT-availment precludes drawback for the excise/CVD portion unless CENVAT is reversed. en-us Tue, 01 Mar 2011 16:25:03 +0530 Thu, 23 Jan 2025 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2847 Issue: whether exporters who avail CENVAT credit and claim rebate under Rule 18 can also claim customs duty drawback. Notification 103/2008 condition 8(e) prohibits drawback where rebate under Rule 18 has been obtained, which Customs relies on to deny claims. Counter positions note that drawback and excise rebate are distinct: drawback schedule rates differ based on CENVAT availment, and exporters may claim drawback limited to customs duty components (basic customs duty) on imported inputs, while CENVAT-availment precludes drawback for the excise/CVD portion unless CENVAT is reversed. Discussion-Forum Customs Tue, 01 Mar 2011 16:25:03 +0530 https://www.taxtmi.com/forum/issue?id=2847