REBATE OF DUTIES PAID ON RAW MATERIALSAND ADMISSIBILITY OF DUTY DRAWBACK
Assessees have been facing difficulty in simultaneously
availing drawback of Customs portion and rebate of
duties of excise on raw material used in the manufacture
or processing of goods exported. In this regard, Central
Government vide Circular No. 1047/35/2016-CX,
Dated: September 16, 2016 has provided the following:- Where in respect of exports, CENVAT credit is not availed on inputs but input stage rebate on excisable goods except diesel is availed under rule 18 of the Central Excise Rules, 2002, drawback of Customs portion, as per rates and caps specified in drawback schedule will be admissible;
- Where in respect of exports, CENVAT credit is not availed on inputs but the inputs except diesel, are procured without payment of Central Excise duty under sub-rule (2) of rule 19 of Central Excise Rules, 2002, drawback of Customs portion, as per rates and caps specified in the drawback schedule will be admissible;
- Where in respect of exports, input stage rebate on diesel under rule 18 of Central Excise Rules, 2002 is availed or diesel is procured without payment of Central Excise duty under sub-rule (2) of rule 19 of Central Excise Rules, 2002, no drawback under the drawback schedule will be admissible.
Divisional Assistant/Deputy Commissioner, Central
Excise, while sanctioning the rebate claim should verify
this aspect and in case of availment of any drawback,
where input stage rebate on diesel under rule 18 of
Central Excise Rules, 2002 is also availed will deny the
claim of rebate involved on diesel out of the rebate
claimed, for any violation of the declaration (d) of the
ARE 2.
In cases where diesel is procured without payment of
Central Excise duty under sub-rule (2) of rule 19 of
Central Excise Rules, 2002, and the goods are exported
under claim of drawback the Central Excise duty
involved on diesel will be recovered for violation of the
declaration (d) of the ARE 2, while examining the proof
of export.
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