Rebate of excise duty

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2014 We are merchant exporter, We are exporting goods with payment of duty from Dealer.
So ARE-1 is not filled. So I will not take CT-1 against Export of goods because CT-1 is not available for Dealer.As a Merchant Exporter, Can we claim Rebate or not.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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22 March 2014 Yes, merchant exporter can do the export of goods with payment of duty then he can apply for rebate.

Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2014 BuT if which documents are required to rebate claim and which place I have submiour rebate claim. ARE 1 not available

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Key Points:
Merchant Exporter & Rebate Eligibility:
If you are a merchant exporter, you do not manufacture the goods but export goods bought from a manufacturer (dealer).
The manufacturer/dealer pays the excise duty at the time of manufacture.
Merchant exporters cannot file ARE-1 (shipping bill under rebate claim procedure) because they are not the manufacturer. ARE-1 is generally filed by the manufacturer/exporter of goods.
Rebate Claim Eligibility:
The rebate of excise duty is admissible only to the manufacturer who has paid duty and exported the goods or dispatched them under duty-drawback or rebate claim procedure.
As a merchant exporter, you cannot directly claim excise duty rebate because you have not paid the duty; it was paid by the manufacturer/dealer.
Duty Drawback Option:
Merchant exporters are generally eligible for customs and excise duty drawback under the Duty Drawback Scheme.
Duty drawback is a refund of customs and excise duties paid on inputs used in the manufacture of exported goods.
Merchant exporters should claim drawback from the Customs authorities based on the export documents.
Documents Required for Rebate/Drawback Claim:
For Manufacturer (if claiming rebate):
ARE-1 (Shipping Bill under rebate claim)
Excise duty payment challans
Export documents
Invoices showing excise duty separately
For Merchant Exporter (if claiming drawback):
Shipping Bill under drawback scheme
Export invoice
Proof of payment to manufacturer
Other relevant customs and export documents
Where to Submit:
Rebate claims are submitted to the Central Excise Department (manufacturer’s jurisdiction).
Drawback claims are submitted to the Customs authorities at the port of export.

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