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of <h1>Finance Ministry Eases Direct Export Conditions for Factories; Simplifies Rebate Claims for Merchant Exporters under Notifications 41/94 & 44/94.</h1> The circular from the Ministry of Finance addresses the relaxation of conditions for direct exports from factories as specified in Notifications Nos. 41/94-CE(NT) and 44/94-CE(NT). It acknowledges issues faced by merchant exporters regarding rebate claims when goods are not directly exported from the factory. The Board has decided that if goods are identifiable and their duty-paid status is verified, the requirement for direct factory export can be waived. Future exports must follow a specified procedure, including submitting an application with detailed information and verification by Central Excise Officers. The circular outlines the process for handling AR-4 forms and emphasizes expeditious settlement of pending claims.
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