20 November 2015
Dear experts, Plz let me know can i charge excise and vat in export invoice because we have paid excise and vat on input materials, if not how to adjust/refund of excise, vat, however we are not 100% EOU, plz clarify...
26 November 2015
No, in export you need not charge Excise Duty & VAT. if you use duty paid inputs in final production then you can claim rebate under Rule 5 of Central Excise. You have to mention in in Excise invoice & ARE-1 Consignment cleared under Rebate.
Exporter has the option to name Maritime Commissioner or jurisdictional Assistant Collector of Central Excise for claimed rebate of excise. Where the export is from any of the port, airport or post office falling within the jurisdiction of Maritime Collector of Central Excise, option is available to file claim of rebate before such Maritime Collector of Central Excise or the Jurisdictional Assistant Collector of Central Excise. For this purpose, exporters are required clearly indicate their option on ARE-1 along with complete postal address of the authority from which the rebate shall be claimed. Exporter should be advised to take adequate care in filling up the ARE-1 form. The rebate sanctioning authority along with its complete postal address should be clearly mentioned at appropriate place in the ARE-1. The applicable portions should be carefully retained and inapplicable portion struck off.
Processing by Excise Authorities: After verifying the details contained in the documents, the Range Superintendent of Central Excise allows clearance of the cargo from the factory/ warehouse for onward transmission to the port of shipment .Following endorsement is to be given in all copies of ARE-1 form: “Allowed for export under claim for Central Excise Rebate” The original, duplicate and sixth copies of ARE -1 form are handed over to the exporter. The triplicate copy is sent to the Maritime Central Excise Collectorate Refund section, having jurisdiction over the port, wherefrom the goods are to be shipped. This copy on the request of exporter may be sealed and handed over to the exporter/ his authorized agent for presenting to the rebate sanctioning authority. The fourth copy is sent to the Chief Accounts Officer(CAO) of the Maritime Central Excise Collectorate concerned. The Range Superintendent, for his record and future reference, retains the fifth copy.
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