REFUND OF EXPORT UNDER REBATE CLAIM

[Guest]

IF THERE IS NO BUFF COPY OF ARE1 BUR ORIGINAL WITH CUSTOMS ATTESTED THEN WAHT CAN WE DO IF OFFICERS FORCEFULLY REJECT AND MAKE A QUERY MEMO ISSUED ?

[YAGAY andSUN]

You may also submit the following documents as proof of export  in lieu of Buff copy of ARE-1: -

1. Shipping Bill (EP Copy)
2. Bill of Lading (non negotiable copy)
3. BRCs
4. Commercial Invoice
5. Packing list
6. Mate receipt
7. Customer's Certificate
8. Customer's Customs Department's document that goods had been imported in their country (this document can be crossed checked easily by India Customs Department).
9. Representation to the Commissioner of Central Excise and Customs Department.

AI Summary

Proof of export: accept alternative documents to support rebate claims when ARE 1 buff copy unavailable. Where an exporter lacks the ARE-1 buff copy attested by customs to support a rebate/refund claim, alternative proof of export may be submitted including Shipping Bill (EP copy), non negotiable Bill of Lading, Bank Realisation Certificates, commercial invoice, packing list, mate receipt, buyer's certificate, importing country's customs document confirming importation, and a representation to the Commissioner of Central Excise and Customs if officers contest the evidence.