Drawback for merchant exporter

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Shailender (Querist)
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29 March 2015 can a merchant exporter take drawback benefit when manufacturer is availing cenvat credit and removing goods directly from works under ARE 1 for export on merchant exporter invoice ?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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07 April 2015 Kindly Refer to CBEC Circular No. 16 DTD 25.05.2009

"merchant exporters who purchase goods from the local market for export shall henceforth be entitled to full rate of duty drawback (including the excise portion). However, such merchant exporters shall have to declare at the time of export, the name and address of the trader from whom they have purchased the goods. They shall also have to declare that no rebate (input rebate and also the final product rebate) shall be taken against the Shipping bills under which they are exporting the goods. The merchant exporters who purchase goods from traders may therefore furnish the declaration, at the time of export, in the format annexed with this circular. This is issued in supersession of para (vi) of Circular No. 64/98-Cus dated 01.09.1998"

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