Re-entry of goods not actually exported

Alkesh Trivedi (Service) (70 Points)

04 May 2013  

Our queries are regarding ‘Re-entry of goods cleared for export under claim of rebate but not actually exported, in the factory of manufacturer.

Facts are that…

We have cleared our Excisable Finished on 17/03/2012 for Export , under Rebate Claim with payment of Excise. But these products are not exported till date. We need your opinion and views on my quires that.... 

  • can we bring back the goods at factory as per C.E.Rule 16 and take credit of Paid excise duty?
  • can we apply for Remmission of excise duty after expired product.
  • Is required to submit Form-D3 (As per rule 173 M) ?