Refund/rebate of excise in case of export by merchant

Two procedures are available for export of goods for merchant/manufacturer exporter. Merchant exporter can export the goods under CT-1 without payment of duty under rule 19 of central excise rules 2002. Another is merchant export can export the goods under rule 18 of central excise rules 2002 with payment of duty, after export of goods you can take the rebate. 

Originally posted by : Samcolldu
	A person has made an export of an autopart of Heavy Motor Vehicle. He purchased it from the manufacturer, and then exported it. Now my queries are as follows: 1. He needs the refund of excise paid by him to the manufacturer. Is it refund or rebate? 2. Will this be covered by Section 11B of Central Excises and Salt Act, 1944 or Rule 18 of CER 2002 and Notification No.19/2004 CE (NT) dated 6.9.2004? 3. What will be the steps to claim the refund/rebate? Please support your views with, sections/notifications. Thank You!

1.Rabate

2. Rule 18 of CER (NN 19/2004)

3.Procedure 

• Prepere invoice under rule 11
• Prapare ARE1(3copies)
• present goods with are1 to SCE
• Examined by SCE and seal such package
• Endorse each copy of ARE1
• Return original and duplicate copy
• Send triplicate copy to Rebate officer
• Exporter now can remove goods for exports from factory
• Goods with both copy of ARE 1 presented to Custom cleareance House
• Custom officer certify the same and retain copy of ARE1
• on the basis of Original ARE1 with the exporter , self attested shipping bill, and bill of lading exporter lodge the rebate claim
• AC/DC if satisfied, he shall sanction the rabate.

Regards

Karan

But the merchant has already exported the goods. How will he claim the rebate now?