Rebate Claim period, if not utilised,

[Anil Kumar]

Dear Sir,

We are manufacturing exporter of Pharmaceuticals company, we have missed out to apply for rebate claim ARE1 period March 2014, What is the period by which rebate claim can be applied or can i apply now or do i get in as cenvat credit?

Please let me know.

thanks

Aneel KUmar M

[Pritesh Chhajed]

Dear Mr. Kumar,

The rebate claim is to be applied within 12 months from the date of export. You seem to have crossed that time limit (as your ARE-1 is of March 2014).

As regards taking CENVAT credit, kindly let me understand as to how have you paid the duty on such export of goods.

Regards

Pritesh

[Mahir S]

Yes sir, application is to be made in one year period from the date of export of goods.

You cannot avail cenvat credit on your own, for the export made by under rebate claim.

Also refer to section 11B of Central Excise Act, 1944.

AI Summary

Rebate claim period: file within one year; exports under rebate cannot be taken as CENVAT credit. Rebate claims for exported goods must be filed within a strict one year period from the date of export; failure to apply within that time frame renders the rebate claim time barred. Exports for which a rebate is claimed are not eligible to be claimed as CENVAT credit by the exporter.