https://www.taxtmi.com/forum/issue?id=111360 For domestic sales, a manufacturer may avail cenvat credit of CVD and SAD against output excise duty on removal for domestic consumption. For exports, imported duties are in principle refundable because exports are zero-rated, allowing refund of import duty without relying on special authorisations, subject to procedural rules. Under GST, IGST on imports is creditable subject to conditions to be specified in the final law, so treatment depends on the enacted GST provisions. en-us Thu, 12 Jan 2017 06:34:07 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111360 For domestic sales, a manufacturer may avail cenvat credit of CVD and SAD against output excise duty on removal for domestic consumption. For exports, imported duties are in principle refundable because exports are zero-rated, allowing refund of import duty without relying on special authorisations, subject to procedural rules. Under GST, IGST on imports is creditable subject to conditions to be specified in the final law, so treatment depends on the enacted GST provisions. Discussion-Forum Customs Thu, 12 Jan 2017 06:34:07 +0530 https://www.taxtmi.com/forum/issue?id=111360