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of <h1>Customs to Verify Central Excise Rebate Claims Under Rules 12(1)(b) and 13(1)(b) with AR-5 Form</h1> The circular clarifies the procedure for Customs to verify if exporters have availed central excise rebate on inputs under Rules 12(1)(b) and 13(1)(b) of the Central Excise Rules, 1944. Merchant exporters purchasing goods from the open market are not eligible for these benefits unless the AR-5 procedure is followed. Manufacturer exporters using the AR-4 procedure must indicate benefit availment on the AR form and enclose the AR-5 form to claim the rebate. Exporters not under Central Excise Control but availing the benefit must clear consignments with an AR-5 form, which serves as proof of rebate. The Customs House must link the AR-5 form copy with the shipping bill to verify rebate availment before drawback payment.
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