Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases

Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases https://www.taxtmi.com/circulars?id=54732 Customs component of AIR drawback is available even if rebate of Central Excise duty on raw materials is taken under Rule 18 or inputs are procured duty-free under Rule 19(2); in such cases Customs portion is admissible as per specified rates and caps, except where input-stage rebate or duty-free procurement applies to diesel, in which event no drawback is admissible. ARE-2 declaration (d) and related instructions have been amended to reflect this position, and officers must deny or recover excise on diesel where declarations are breached. en-us Fri, 16 Sep 2016 00:00:00 +0530 Sat, 17 Sep 2016 10:46:00 +0530 TaxTMI RSS Generator Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases https://www.taxtmi.com/circulars?id=54732 Customs component of AIR drawback is available even if rebate of Central Excise duty on raw materials is taken under Rule 18 or inputs are procured duty-free under Rule 19(2); in such cases Customs portion is admissible as per specified rates and caps, except where input-stage rebate or duty-free procurement applies to diesel, in which event no drawback is admissible. ARE-2 declaration (d) and related instructions have been amended to reflect this position, and officers must deny or recover excise on diesel where declarations are breached. Circulars Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54732