Goods return back from Sez unit, Central Excise

[SANDESH SHINDE]

Dear Sir,

We are a mfg co, we had clear goods to SEZ unit without payment of duty under ARE1 form but such goods are returned back to us from such SEZ unit on payment of duty, please explain us whether it is correct and whether we can avail such credit of excise duty paid on such goods under rule 16 opf central excise rules 2002.Please explain us the procedure.

Posts / Replies

[MUKUND THAKKAR]

sir,

Goods return from SEZ to DTA supplier treated as Import so what ever material cleared from SEZ Duty is applicable on the same. you can eligible to take cenvat credit. second option if your goods is repairable and sending back to SEZ. ask your customer to obtain permission under SEZ rules 50 and return back after necessary repair.

[SANDESH SHINDE]

Dear Sir,

Thanks for the reply, But is it necessary for us to debit the duty if proof of export is not received and if we had not debited even then can we avail cenvat credit of such goods returned back from SEZ unit.