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        Central Excise

        Problems faced by the Merchant Exporters of cotton madeups in getting the rebate of duty paid at the intermediate stage under Rule 12(1)(b) and Notification No. 42/94-C.E. (N.T.), dated 22-9-1994

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        Input duty rebate allowed to merchant exporters when goods are cleared from the manufacturer's factory with AR-5 naming the exporter. Merchant exporters of cotton madeups may claim the input duty rebate where export goods are cleared directly from the manufacturer's factory and the export AR form also names the merchant exporter, subject to fulfillment of other prescribed conditions; the Board has modified its earlier circular to reflect that the controlling rule and notification do not restrict rebate entitlement solely to manufacturer-exporters.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Input duty rebate allowed to merchant exporters when goods are cleared from the manufacturer's factory with AR-5 naming the exporter.

                                Merchant exporters of cotton madeups may claim the input duty rebate where export goods are cleared directly from the manufacturer's factory and the export AR form also names the merchant exporter, subject to fulfillment of other prescribed conditions; the Board has modified its earlier circular to reflect that the controlling rule and notification do not restrict rebate entitlement solely to manufacturer-exporters.


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