Re-entry of goods not actually exported

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Our queries are regarding ‘Re-entry of goods cleared for export under claim of rebate but not actually exported, in the factory of manufacturer.

Facts are that…

We have cleared our Excisable Finished on 17/03/2012 for Export , under Rebate Claim with payment of Excise. But these products are not exported till date. We need your opinion and views on my quires that.... 

  • can we bring back the goods at factory as per C.E.Rule 16 and take credit of Paid excise duty?
  • can we apply for Remmission of excise duty after expired product.
  • Is required to submit Form-D3 (As per rule 173 M) ?  


 

Replies (1)

Since your product is cleared from the factory after payment  of duty you are not entitled for remission.However you can bring back the same in your factory and take credit under  Rule 16 but the same is can be done only if the process for which goods brought to the factory amounts to manufacture. 

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