Rebate claim invoice

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This query is : Resolved

Virendra Hardiya (Querist)

22 December 2015 Dear Sir,
I have an issue of Rebate Claim Purpose that, We have exported our goods under rebate claim procedure on ARE-1. And also we have generated an Invoice showing Ass.Value & Excise Duty.

But, on filing of Application the AC/DC is asking to us that "why we had shown the duty amount on invoice, if the Duty is taken from party then we are not eligible to claim the same.
However we have already submitted the disclaimer certificate from our Party.

Please provide guidance in this issue so that we could claim the rebate.

Thanks
Virendra Hardiya

Virendra Hardiya

Virendra Hardiya (Querist)

05 January 2016 please show any way to resolve.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

20 July 2025 Key Points:
Showing Excise Duty on Invoice:
When you export under the rebate claim procedure, the invoice typically shows the assessed value plus excise duty to reflect the transaction value.
However, since you are claiming rebate of excise duty, you must ensure that the buyer is not paying the excise duty separately.
Duty Collected from Party Issue:
If excise duty is collected separately from the buyer, the department may reject the rebate claim because you have effectively transferred the duty burden to the buyer.
To claim rebate, you must prove that excise duty was not passed on to the buyer.
Disclaimer Certificate:
The disclaimer certificate from your party stating they have not paid excise duty is an important document.
Ensure that this certificate clearly states that excise duty was not charged separately and is included only for compliance.
Suggestions:
Submit the disclaimer certificate along with a detailed explanation and reference to relevant rules allowing rebate claim.
You can also provide copies of excise paid challans and ARE-1 export documents to support your claim.
If the officer still disputes, escalate to higher authorities or seek advance ruling from Central Excise authorities.

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