Misplaced Duplicate copy of ARE-1 (Buff Copy)

[RAM SHARMA]

Dear Experts, We have removed export of excisable goods under claim for rebate of duty. We have received original copy of are-1 from Custom authortiy but they denied to give duplicate copy of are-1 and said that we will send directly to excise department. Now the excise department has denied to received any type of are-1. The Department has denied the claim for that are-1. Now, please advice what can i do for receiving the claim. Thanks

[YAGAY andSUN]

Dear Ram,

You can submit the Original copy of ARE-1 along with Invoice, Packing list, S/B, B/L, BRC to the Department and write a letter to Customs Department that Buff copy of ARE-1 has not been received by Central Excise Department.

On the basis of this letter you may receive the claim.

If required, you may also lodge a FIR in this regard and submit the copy of the same along-with all relevant documents.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[Rajagopalan Ranganathan]

Sir,

       It is the duty of the jurisdictional Assistant/Deputy Commissioner to write to the Customs Officers posted at the port of export regarding the non-receipt of Duplicate ARE-1 (Buff Copy).  However, the rebate sanctioning authority cannot deny the rebate claim which is the substantial right of the exporter .  It is mentioned in CBEC's Manual If Excise Procedure that the customs officer at the port of export can send duplicate copy of A.R.E.-1 either though post or may hand over the same to the exporter for onward submission to the rebate sanctioning authority.  Therefore it is the responsibility of Customs Officer at the port of export to take remedial action if the duplicate copy of A.R.E.-1 did not reach the rebate sanctioning authority.

[RAM SHARMA]

Dear Sir,Whereas the question of lodge of fir, who will lodge the fir becasue it is the matter of between excise and custom department.Thanks

[Rajagopalan Ranganathan]

Sir,

        If FIR is to be lodged, it is the customs department who had despatched the duplicate copy of A.R.E. -1 through registerd post/speed post.  Therefore the exporter has no role to play in tracing out the duplicate copy.

AI Summary

Rebate claim entitlement: exporters must secure duplicate ARE-1 from customs and present originals plus supporting documents to excise. Submit the original A.R.E.-1 with invoice, packing list, shipping bill/B/L and BRC to the rebate authority and send a formal letter to Customs stating the buff copy was not received. The Assistant/Deputy Commissioner of Excise must write to port Customs to obtain or reissue the duplicate A.R.E.-1 because Customs is responsible for transmission. If necessary, an FIR or formal complaint may be lodged to create an official trail, noting that Customs ordinarily bears the duty to trace dispatched duplicates.