Excise duty Refund - Export to Bhutan

[Guest]

Dear Sir,

We are clearing goods from our factory to our depot on payment of excise duty and from depot without preparing any ARE1 document if we are clearing such goods for export to Bhutan, then can we claim refund of Excise duty paid from factory. If yes please give us any references regarding this.

[YAGAY andSUN]

No, you cannot file refund claim of duty unless untill you receive the payment in foreign currency, if goods are being exported to Bhutan.

There is a prescribed procedure for exporting of goods to Bhutan. Please check and follow the same.

AI Summary

Excise duty refund denied unless payment received in foreign currency for exports to Bhutan; follow prescribed export procedure. A refund of excise duty paid at factory stage for goods exported to Bhutan is not allowable unless payment is received in foreign currency and the prescribed procedure for export to Bhutan is followed; exporters must comply with the prescribed export formalities before filing a refund claim.