TaxTMI 
TaxTMI 
REBATE AND DUTY DRAWBACK
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....EBATE AND DUTY DRAWBACK<br> Query (Issue) Started By: - KULDEEP SINGH Dated:- 15-9-2011 Last Reply Date:- 16-9-2011 Central Excise<br>Got 3 Replies<br>Central Excise<br>We are claiming the duty drawback for custom duty portion only and exporting the finished goods after payment of duty. Now department is barring our rebate calim under Rule 18 and instructing us to claim only one benefit either dut....
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....y drawback of custom portion or rebate claim for finished goods clered under payment of duty. Please provide the latest case laws to refer to the ddepartment to solve the issue and comment. Reply By Alok Kumar: The Reply: Dear Mr. Kuldeep, As per the existing conditions and limitations as prescribed in the relevant notifications , you can claim the whole amount of duty paid on your final exci....
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....sable goods cleared for exports. there are no restrictions placed on you in case you avail the beneifit of duty drawback alongwith the rebate of duty paid on your excisable goods.(i.e.you can avail both simultaneously). However the restrictions are there in cae you had availed the input stage rebate alongwith the duty drawback.(then your range officer was correct). The relevant portion of para ....
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....(extracted from CBEC Manual) is given below to understand your case better:- The benefit of input stage rebate cannot be claimed in any of the following situations: (i) where the finished goods are exported under Claim for Duty Drawback. (ii) where the finished goods are exported in discharge of export obligations under a Value Advance Licence or a Quantity Based Advance Licence issued before ....
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....31-3-95. (iii) where facility of input stage credit is availed under CENVAT Credit Rules, 2002. (iv) The market price of the goods is less than the rebate amount. (v) The amount of rebate admissible is less then Rs. 500/- Thanks, Alok Kumar Reply By Pradeep Khatri: The Reply: Department can't restric your claim on Excise Duty provide you had not claimed CENVAT credit on the inputs used in t....
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....he manufacturing of finished goods. Reply By Jayant Kuvelkar: The Reply: As you have claimed duty drawback of Customs Duty only (presumably thru BRU procedure), there is no scope for revenue to reject your rebate claim. Precise judgment in this case is 2003 (154) E.L.T. 300 (G.O.I.) -Benny Impex Pvt. Ltd.<br> Discussion Forum - Knowledge Sharing ....