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Excise refund - Central Excise

#1 Issue Id: - 4422
Dated: 25-7-2012
By:- sonu parsad
Excise refund

  • Forum
Dear All,
Lastly, we have taken excise refund under Rule 18 of CER, 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004. and DEPB Benefits as well as against exported shipment.
As DEPB benefits was closed 
Now, for our current export shipment we have claimed Duty Draw Back.
Kindly let me know  that  now we can apply for excise refund under Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004. is applicable or not 
Looking for your kind reply.
Sonu Parsad

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#2 Dated: 28-7-2012

Claim of drawback and claim of rebate of Excise duty paid on finished goods are altogether different. While drawback is equivalent to element of duty paid on inputs  and input services used in the manufacture of export goods, rebate claim is for the actual payment of excise duty by the exporter on the finished goods cleared for export.

#3 Dated: 28-7-2012
By:- sonu parsad

Dear Mr. JAMES PG,


Thanks for your reply

Then Excise rebate is allowed to us.

Kindly confirm.



Sonu Parsad.

#4 Dated: 30-7-2012

Definitely yes. Pl see an earlier CBEC Circular wherein teh same is clarified

dated 12/8/96
F.No. 209/24/96-CX.6
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :    Problems faced by exporters of man-made fabrics/ sarees in respect of rebate claims

        It has been represented to the Board that in respect of export of man-made fabrics/ sarees of the description mentioned at Si. No. 5404 and / or 5503 of the current Drawback schedule notified under Customs & Central Excise Duties Drawback Rules, 1995, the exporters are not getting full duty relief only to the extent of duties suffered at yarn stage, whether it is additional duty of customs or it is the Central Excise duties on yarn. The Central Excise duties paid at the processing stage remains unrebated. Therefore, full duty relief can be given only if rebate under Rule 12 of Central Excise Rules, 1944 is granted to them. it has been requested that a clarification similar to the one issued for Cotton Made-up articles (Circular No. 209/43/96-CX.6 dated 9.5.96) may be issued allowing simultaneous availment of the facility of the rebate and drawback since no double benefit would accure to the exporters.

2.    The matter has been examined by the Board.

-Clarification regarding.

3.    The Drawback Directorate has reported that Central Excise duty payable at the processing stage of man-made fabrics/ sarees has not been taken into the processing stage of man-made fabrics/ sarees has not been taken into account while fixing the All-Industry rates of drawback on export of man-made fabrics/ sarees falling under S.S. No. 5404 or 5503 of the Drawback Schedule. Consequently, no double benefit will accure if rebate of excise duty paid at the processing stage is granted to the exporter of Man-made fabrics/ Sarees. As such this case is similar to the case of Made-up articles regarding which clarification vide Circular No. 209/43/96-CX.6 was issued and the same can be applied here, mutatis mutandis.

4.    In view of the above, it is clarified that rebate in respect of Central Excise duty suffered on processing of man-made fabrics/ sarees under Rule 12 of Central Excise Rules, 1944 is admissible even if the drawback in respect of Sl. No. 5404 & 5503 of the Drawback Schedule is being claimed by the exporter for the same export goods.

5.    The pending claims in this regard should be disposed of expeditiously.

(P.K. Sinha)
Under Secretary (CX.6)

#5 Dated: 30-7-2012
By:- sonu parsad

Thanks for your valuable reply sir. 

I 'M still confused.

Ler we discuss in broad.

We are pharmaceutical unit, we have purchase the inputs/ material from our supplier and excise duty paid 

then we process the final product and export the same and claim duty draw back from customs.

and also we are at excise free zone.


Can we claim the excise rebate which we have paid to the supplier when purchase of inputs.

I have little bit confused 

I will be greatful  if you solve my doubt 


Thanks & regards,


Sonu Parsad

#6 Dated: 30-7-2012

Rebate claim which is eligible is the claim of Excise duty paid on clearance of final prodcuts and not the duty paid by suppliers on inputs purchased by you.

#7 Dated: 30-7-2012
By:- sonu parsad



Excise duty paid by us not by supplier to purchase the inputs 

Earlier we take excise rebate and DEPB benefits also. for our exported shipment


Now instead of DEPB benefits is closed we Claim DUTY DRAW BACk

Can we apply excise rebate also 



Sonu Parsad

#8 Dated: 3-8-2012
By:- sonu parsad

Dear Mr. JAMES PG,


Looking forward to your quick responce.




Sonu Parsad

#9 Dated: 3-8-2012

It is stated by you that excise duty is paid by you for the purchase of Inputs and not by the supplier. It is confusing inasmuch as no supplier can clear the goods without payment of duty and shift the liability pay ED  on the purchaser. I would like to reiterate that  rebate claim can be made for the excise duty paid on the clearance of finished goods and not for the duty for the purchase of inputs. In case of accumulated Cenvat credit on purchased inputs, you can file Refund claim under Rule 5 of CCR


#10 Dated: 3-8-2012
By:- sonu parsad

thanks for reply.


Supplier sold their final product after charged excise duty to us.

We earlier claimed the excise rebate and DEPB benefits also against our exported last year shipment,


Now for current exported shipment,  we claimed Duty Draw Back- from customs, now my confustion

Can we applicable for excise rebate ? 


and also:

Can you advise on 


Duty draw back ------custom

Duty Draw back------Excise 

are diferent ??


Looking forward to your kind reply.


Sonu Parsad

#11 Dated: 4-8-2012
By:- sonu parsad

Looking forward for your kind reply

#12 Dated: 6-8-2012
By:- sonu parsad



Waiting for your kind reply Dear Mr. JAMES PG,

#13 Dated: 6-8-2012

Rebate is granted under Rule 18 of Central Excise Rules , 2002.

Drawback is granted under Section 74 and 75 of the Customs Act , 1962.

Drawback of customs component can be claimed simultaneously with rebate of excise duty paid on goods exported after availment of CENVAT credit.

This is so because such drawback relates to the customs component only whereas the rebate is

for excise duty paid on goods exported.

#14 Dated: 8-8-2012
By:- vijay kumar

Dear sir, if you go through Notification No.21/2004 CE (NT), you will find a declaration that no drawback is claimed on the export goods. The reason is - both DBK and input stage rebate operate in the same sphere of input duty benefit and availment of both these benefits together on the same export is not permitted. Thus, if DBK is already claimed, you cannot claim any benefit under Notification No.21/2004 CE (NT). To overcome this problem, you may go for Notification No. 19/2004-CE(NT) , provided your final product is dutiable.

#15 Dated: 9-8-2012
By:- sonu parsad

Thanks for Vijay Kumar g for your valueable post

For more clerification, I would like to inform you our premis coming in Excise Free Zone.

In our the previous exported shipment, we were export the shipment under DEPB and also take excise refund refund under Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004.(i.e we used the excisable input for produce final product (export product).

 Now, for our current export shipment we have claimed Duty Draw Back.

 Kindly let me know  that  now we can apply for excise refund under Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004. is applicable or not 

  Looking for your valueable reply


  sonu parsad


#16 Dated: 11-8-2012
By:- sonu parsad

Dear Vijay Kumar G,


Looking forward to your valuable reply



Sonu Parsad

#17 Dated: 14-8-2012
By:- sonu parsad

I am still waiting for the kind responce 

vijay kumar g


Happy Independence day to all 2012

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