Refund of Central Excise for Goods Exported
This query is : Resolved
Vikram Katre
(Querist)
20 August 2009
Parties Involved :
1. Delhi Merchant Exporter(DME)
2. Maharashtra Manufacturer (MM)
DME is purchasing DG sets from MM for export to Nigeria. DME has a CT-1 facility for export of goods without payment of excise duty. However, as per MM's company policy it does not permit sale to a party in India under CT-1 form. Therefore, DME has purchased goods from MM on payment of excise duty. What is the procedure for rebate under central excise rules to claim back the excise duty paid if proof of export can be furnished? Since DME has a CT-1 facility, it is already registered under CE Range at its registered office in Delhi. However, MM plant from where material dispatched is in Pune and export took place from JNPT. To which excise office/range should the rebate claim be made?
1. Delhi Merchant Exporter(DME)
2. Maharashtra Manufacturer (MM)
DME is purchasing DG sets from MM for export to Nigeria. DME has a CT-1 facility for export of goods without payment of excise duty. However, as per MM's company policy it does not permit sale to a party in India under CT-1 form. Therefore, DME has purchased goods from MM on payment of excise duty. What is the procedure for rebate under central excise rules to claim back the excise duty paid if proof of export can be furnished? Since DME has a CT-1 facility, it is already registered under CE Range at its registered office in Delhi. However, MM plant from where material dispatched is in Pune and export took place from JNPT. To which excise office/range should the rebate claim be made?
09 September 2009
DME should Export under Rebate of Claim.
Duty should be paid before the export.
After getting the Proof of Export (ARE-1)
DME has to apply the claim before the Asst./Dy. Commissioner of C.Ex.in Form-R along with ARE-1, Duty Payment Purticular Copies, Invoice, Shipping Bill, BL/AWB, Bank Relisation Certificate.
MM has no part in this claim.
CH.L.N.SASTRY
09948528139
Duty should be paid before the export.
After getting the Proof of Export (ARE-1)
DME has to apply the claim before the Asst./Dy. Commissioner of C.Ex.in Form-R along with ARE-1, Duty Payment Purticular Copies, Invoice, Shipping Bill, BL/AWB, Bank Relisation Certificate.
MM has no part in this claim.
CH.L.N.SASTRY
09948528139
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Nursery business
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Issuing of delivery challan by seller of goods
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Tax on Amount transferred in HUF Account
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
