28 September 2010
The manufacturer-exporter has to file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture or warehouse.
The merchant exporter can file claim to the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdiction over his registered office or head office. In case the merchant exporter is registered with the department , he can file claim with the jurisdictional office he is registered with or in location where he is having his registered officer or head office.