Rebate of Excise duty under Rule 18 of CE Rules of 2002

LALIT (FINANCE ) (28 Points)

14 March 2011  

We are exporting duty paid ATF to aircrafts on the foriegn run. We need to file for the rebate of duty. Central Excise officer is demanding BRC (bank Realization certificate) is it really necessary for the rebate claim? Please advise.