https://www.taxtmi.com/forum/issue?id=4056 When accumulated CENVAT credit cannot be adjusted domestically, exporting on payment of excise duty and claiming rebate recovers duty paid but incurs administrative costs; exporting without payment under bond or LUT enables refund of accumulated CENVAT credit and claim of Duty Drawback under All Industry Rate, with Brand Rate fixation advisable if customs duty share is substantial. Procurement of inputs without payment is available and the choice depends on existing CENVAT balances. en-us Fri, 20 Apr 2012 10:38:47 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4056 When accumulated CENVAT credit cannot be adjusted domestically, exporting on payment of excise duty and claiming rebate recovers duty paid but incurs administrative costs; exporting without payment under bond or LUT enables refund of accumulated CENVAT credit and claim of Duty Drawback under All Industry Rate, with Brand Rate fixation advisable if customs duty share is substantial. Procurement of inputs without payment is available and the choice depends on existing CENVAT balances. Discussion-Forum Central Excise Fri, 20 Apr 2012 10:38:47 +0530 https://www.taxtmi.com/forum/issue?id=4056