Refund of Central Excise for Goods Exported

This query is : Resolved

Vikram Katre (Querist)
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20 August 2009 Parties Involved :
1. Delhi Merchant Exporter(DME)
2. Maharashtra Manufacturer (MM)

DME is purchasing DG sets from MM for export to Nigeria. DME has a CT-1 facility for export of goods without payment of excise duty. However, as per MM's company policy it does not permit sale to a party in India under CT-1 form. Therefore, DME has purchased goods from MM on payment of excise duty. What is the procedure for rebate under central excise rules to claim back the excise duty paid if proof of export can be furnished? Since DME has a CT-1 facility, it is already registered under CE Range at its registered office in Delhi. However, MM plant from where material dispatched is in Pune and export took place from JNPT. To which excise office/range should the rebate claim be made?

CH.LN.Sastry,MCom, LLB, M.Phil

CH.LN.Sastry,MCom, LLB, M.Phil (Expert)
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09 September 2009 DME should Export under Rebate of Claim.

Duty should be paid before the export.

After getting the Proof of Export (ARE-1)

DME has to apply the claim before the Asst./Dy. Commissioner of C.Ex.in Form-R along with ARE-1, Duty Payment Purticular Copies, Invoice, Shipping Bill, BL/AWB, Bank Relisation Certificate.

MM has no part in this claim.

CH.L.N.SASTRY
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