Refund of 4% Additional Duty of Customs (4% Special CVD) in pursuance of NotificationNo.102/2007-Customs dated 14.9.2007 - Applicability to manufacturers in textile sector - reg.

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....Tax research Unit 153, North Block, New Delhi -110001 Dated 15th September, 2010.   To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Commissioners of Central Excise Sir / Madam, Subject: Refund of 4% Ad....

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....pecial CVD is one of the duties specified under sub-rule (1) of rule 3 of the CENVAT Credit Rules, 2004. Credit of this duty, when paid on inputs (imported) used in or in or in relation to the manufacture of excisable goods, is available. This credit can be used for payment of duty on the final product. Hence a textile manufacturer who opts to pay excise duty on his final product can avail of CENV....