Refund of excise duty on inputs while export of goods

This query is : Resolved

ABHISHEK JAIN (Querist)
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04 December 2015 Dear Sir/ Ma'am
My Query is that one of my client wants to Exports through Merchant Exporter. Now while gone through Export Procedures it is found that Merchant Exporter have to issue CT-1 to Manufacturer for doing export but Merchant Exporter telling to my client that it should execute Undertaking ( UT-1) from its Jurisdiction itself and dispatch the goods along with A R E - 1 by mentioning the details of UT-1.

Now my question is that whether Undertaking execute by my Client is eligible for taking Refund of Excise duty however the goods are export by the Merchant Exporter.

The procedure I am following is true or not because the Merchant Exporter will issue the disclaimer certificate and all the documents used during Export for claiming refund will be forwarded to us

Dipesh

Dipesh (Expert)
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09 December 2015 Yesss.
If Export under LUT then you can avail rebate. Its an simplified procedure.
If export under CT-1 bond then you can avail rebate as same like LUT process but Merchant exporter have to furnish disclaimer certificate to manufacturer exporter, but this process is to lengthy as compare to rebate Under LUT.

If Merchant exporter are ready to furnish disclaimer certificate then you can claim refund.