CBEC : Central Board of Excise and Customs
Central Board of Excise and Customs - Cbec a part of the Department of
Revenue working under the Ministry of Finance, Government of India. Cbec tasks include collection of Custom Duty or Import Tariff, Central Excise Duty & Service
Tax & formulation of policy concerning levy and various other including like administrative authority for customs houses, Central Excise Commission rates and Central Revenues Control Laboratory.
Customs is a administrative unit of Cbec and working with
levy and collection of Customs duties in Imported goods in India
from overseas countries. Customs has responsibility towards Tariff
Customs Act, Rules, Regulations, Documentation, Custom Duties, Exemptions,
Notifications, Circulars, Allied Acts & Rules, Duty Drawback rates , baggage
rules, forms, SEZ, EOU.
Central Excise is a administrative unit of Cbec and working
with levy and collection of excise duties in domestic goods selling in
India. Central Excise has responsibility towards Excise Tariff
Act, Rules, Regulations, Documentation, Excise Duties,CENVAT, Exemptions,
Notifications, Circulars, Allied Acts & Rules.
Types of refund/rebate provided by central excise
1. Refund of central excise duty.
2. Refund of pre-deposits.
3. Rebate of duty paid on good exported.
4. Rebate of duty on inputs used in the manufacturing of goods exported.
5. Rebate on exports of pan masala and gutka.
6. Refund of accumulated CENVAT credit for export under bond.
How to get these refunds/rebate
Refund of central excise duty: This refund is made under section 11 B of CEA, 1944 to claim for this refund you need to fill these documents
1. Application in prescribed Form –R.
2. Copy of TR-6/ GAR-7/PLA/ copy of return evidencing payment of duty.
3. Copy of invoices (in original)
4. Documents evidencing that duty has not been passed on to the buyer.
5. Any other document in support of the refund claim.
Central Excise & Service Tax is a administrative unit of
Cbec and working with levy and collection of Service Tax in
different types of services in India. Central Excise & Service Tax
has responsibility towards Service Tax Act Rules, Regulations,
Documentation, Exemptions, Notifications, Circulars etc.