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Rebate vs duty drawback





Bond under section 65 of the Customs Act, 1962 for obtaining sanction of the Assistant Commissioner of Customs for manufacture in bond.
Recovery of duty erroneously refunded.
The sima chief has appealed to the GST Council to sort out the anomalies of refunding the accumulated Input Tax Credit at any stage of the manufacturing process, especially processed fabrics and reduce the GST on MMF spun yarn (including filament sewing threads) from.
They had exported the batteries under a Letter of Undertaking during the period from.4.2012.6.2012.Questions need to be answered, in your view, is it appropriate to deposit the Excise duty and then claim the same as rebate?, Should we stop the export on payment of duty and subsequent claiming of rebate, because in this scheme we are getting only.Where a refund of duty has been erroneously given, the refunded amount can be demanded by service of notice within 6 months from the date of such refund order.Whether any other benefit under any of the Customs and/or Central Excise Notification is being availed of in respect of the raw material, components and other inputs used in the product supplied?Dated which is extracted below:.We hail the governments intervention be it demonetisation or GST but the fact remains that the businesses have been affected the past two-three months.Give us your valuable opinion about above situation and guide us which scheme we should go for.For supply to EOU units the certificate to be given regarding receipt of payment through normal banking channel in the form given in Appendix- 22B.I have carefully studied the records of the case and grounds of appeal, written submissions and case laws submitted by the appellant.Leave your Feedback, feedback, dear Sir, We are exporting the Automobiles parts on payment of Excise duty and subsequently claiming the rebate of excise duty paid at the time of Export and while procuring inputs we are claiming the cenvat credit of the excise duty.
I / We hereby certify that none of the Proprietor/ Partner(s) / Director(s) / Karta / Trustee of the firm / company, as the case may be, is / are a Proprietor / Partner(s) / Director(s) / Karta / Trustee in any other firm.
6.1 Further, I also find our lady of san juan del valle gift shop that the learned Commissioner (A) has considered all the grounds raised by the assessee and the department and has observed in para 13 as under:.
Serial No of All Industry Rate in Drawback Schedule.Central excise attested invoices with corresponding ER-1/ER-3 showing amount of Terminal Excise Duty paid declaration / undertaking.The cross objections filed by the assesse are, accordingly, disposed. Original input invoices with corresponding ER-1/ER-3 duly certified by Central excise authorities showing payments of excise duty in support of the details shown in DBK-III and DBK-iiia in the format given in Appendix.So better you plan if your duty can recover under Rule 18 of Central Excise Rules (Rebate) so you can go ahead with Rule 18 otherwise you should work out Rule 5 of Cenvat Credit Rules Refund.Net Weight of the product supplied per unit.However, if you are thinking to avail refund of Cenvat Credit under Rule 5- in that case it shall be better if you procure inputs without payment of Central Excise duty under notification 43/2001.The ground for rejection of refund claim in the notice was that the claim was filed under Rule 5 of cenvat Credit Rules, 2004 as existed prior to cenvat Credit (Third Amendment) Rules, 2012.



83/2000 dated which is cited supra, the Board has clarified that even if the assessee has claimed drawback even then he is entitled to claim refund under Rule 5 of CCR.

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