The North East Rebate - the last word ?

By Vijay Kumar

The last couple of days had seen heated discussions on the subject. My friend Raghavendra Rao, an illustrious writer in our columns, usually has the last word whenever we argue on tricky technical topics. He raises a question.

Let us talk some basics. I am a manufacturer in north east clearing in DTA and exporting on payment of duty. At the end of the month I pay total duty liability by 5th of next month and paid some amount in PLA after exhausting cenvat. How do I know whether the exports suffered duty from Cenvat or PLA ?