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Excise duty rebate claim

jay (Partner) (30 Points)

22 March 2016

Dear Sir, I am merchant exporter, I am purchase excisable good from dealer (not Manufacturer), he give me excisable invoice with passing some excise duty amount, I will export this goods, so now how can I receive refund of excise duty amount?

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3 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 24 March 2016

you have to follow the procedure of notification no 40/2001-Central Excise (N.T.) dated 26th June, 2001 issued under rule 18 of the Central Excise (No.2) Rules, 2001 to claim the duty paid

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jay (Partner) (30 Points)
Replied 25 March 2016

Dear Sir,

I am check notification no 40/2001-Central Excise (N.T.) dated 26th June, 2001 issued under rule 18 of the Central Excise (No.2) Rules, 2001 and also Central Excise Act 11B for refund and rebate.

In these entire act, rule and notification detail is for only export by Manufacturer or purchase goods direct from Manufacturer with ARE-1 and then export. It is not explained in case for material purchase from trader and then export.

In my cash, Manufacturer pass goods to his trader (central excise register trader) and I will purchase from this trader and then export, and Trader is not authorize to make ARE-1,

Please help on this issue

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 26 March 2016

in case of export from the depot of dealer, you have to get get assitance of meritime commissionerate or just get in touch with the technical superintendent of the dealer, they would arrange for sealing and endorsement of ARE1, on the basis of dealer invoice, taking goods at your place is not a wise idea, as dealer premises is registered place, and is eligible for clearance