https://www.taxtmi.com/forum/issue?id=4422 Rebate under Rule 18 CER 2002 and Notification No.21/2004 CE(NT) reimburses excise duty on clearance of finished goods; drawback reimburses the customs component on inputs. Rebate is for duty paid on exported finished goods, not duty on inputs; accumulated CENVAT credit may be refunded under Rule 5 CCR. Notification No.21/2004 CE(NT) precludes rebate where drawback has been claimed on the same export goods; Notification No.19/2004 CE(NT) may be an alternative if the final product is dutiable. en-us Wed, 25 Jul 2012 15:27:03 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4422 Rebate under Rule 18 CER 2002 and Notification No.21/2004 CE(NT) reimburses excise duty on clearance of finished goods; drawback reimburses the customs component on inputs. Rebate is for duty paid on exported finished goods, not duty on inputs; accumulated CENVAT credit may be refunded under Rule 5 CCR. Notification No.21/2004 CE(NT) precludes rebate where drawback has been claimed on the same export goods; Notification No.19/2004 CE(NT) may be an alternative if the final product is dutiable. Discussion-Forum Central Excise Wed, 25 Jul 2012 15:27:03 +0530 https://www.taxtmi.com/forum/issue?id=4422