Nishant (Mgr in Accounts) (65 Points)
18 June 2013We are the exporters of chemicals. Around 24th December we have exported material to Nepal. The client has taken delivery from the Nepal godown around Februbary. We will get the ARE-1 form after few days or so. Date is not assured. But definitely it will cross 6 months from 24th Dec. We may face the problem at Excise.
What is the alternate for the same? Should I pay excise amount + interest as of now till I get ARE-1? Can I claim it as PLA later on? Please advice.
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 20 June 2013
In Clipsal Industries V. CCE 2004 (174) ELT 188 (CESTAT SMB), it was held that the requirement is that goods should be exported within six months. There is no requirement that proof of export must be submitted within six months.
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