Refund of Excise duty paid for export of Goods

[Guest]

Dear Sir,

Please explain us whether we can claim refund of Excise duty which is paid on export clearance without preparing ARE1 document. Please advise.Thanks &Regards.

[Rajagopalan Ranganathan]

Sir,

The answer is "no". Norefund of duty paid on the export goods will be paid. Only rebate can be claimed for which you have to mfollow ARE-1 procedure.

[KASTURI SETHI]

Sh.Sandesh Shinde Ji,

ARE-1 is one of the prescribed documents for sanction of rebate. Why have have you used the word, "Refund" ?

AI Summary

Refund of excise duty for exports requires ARE-1; without it duty is not refunded and rebate only via ARE-1. Refund of excise duty on exported goods is not available without completion of the ARE-1 procedure; duty paid on export clearance will not be refunded and only a rebate may be claimed, which requires compliance with the prescribed ARE-1 documentation for sanction of the rebate.