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Rebate Claim

Pinky Agarwal (Chartered Accountant) (426 Points)

18 January 2011

Dear Members, What is the form and procedure of claiming rebate of excise duty paid on export??

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Rahul Girdhar (Chartered Accountant) (191 Points)
Replied 18 January 2011

Explanation (A) to Sec 11B(1) states that Refund includes Rebate....

Further Rule 18 of Central Ex. Rules, 2002 says that Any assessee paying ED on Export can claim it as Rebate....

Hence, the Provisions of 11B section would be applicable i.e.

FORM 'R' with AC/DC within 1 yr of Date of Export....

& you will be happy to know that this amount will not be credited to Customer Welfare fund by the Department, & hence will be returned to the exporter as Refund

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 18 January 2011

1) use ARE1 along with export invoice, mention the juridiction where from you want to claim u/r 18, ( juridicational ac/dc of factory or maritime comm) , get it the consignment sealed by R/O, or owner of factory.

2) for 3rd party exports put disclaimer,

3) in ARE1, complete the declarations at bottom of form

4) after export submit the follwing a) ARE1, original b) export invoice ( excise), c) bill of export ( customs), d) bill of lading e) disclaimer cerficiate reg capital goods, depb, adv licence e) form C duly filed and signed f) sealed copy of ARE-1 ( duplicate) to the juridictional ac/dc or maritime comm as selected in are1

after submission they will chek and co relate the documenets , may ask for payment realization certificate from bank , and issue refund in 60 days normally.

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