Refund of Excise Duty paid in case of Export under Form H

[Amar Kumar]

Hi Memmbers,

A merchant-exporter of Delhi (not regostered under Central Excise Act, 1944 but registered Delhi VAT and CST) has purchsed goods from manufacturer of Mumbai (registered under Central Excise Act, 1944) for export under Form H.

The merchant-exporter has paid excise duty on the purchase of goods for export but exempted from payment of CST.

Now, the merchant-exporter wants to calim refund of excise duty paid.

My qureries are:

1. Can the merchant-exporter claim refund of excise duty paid?

2. If yes, where to file application and with which authotrity?

3. What are documents required for refund?

4. What are laws on refund of excise duty paid in case of export under Form H.

Please help.

Thanks.

[Rajagopalan Ranganathan]

Sir,

Please refer to Chapter 8 of CBEC's Manual of Instructions-Edition 2005.

[Ganeshan Kalyani]

Sir, the procedure for export under rebate is given under the reference given by Sri Rajagopalan Sir. Thanks.

[Amar Kumar]

Dear Rajagopalan Sir,

Thanks for your reply.

I have referred the provisons of Chapter 8 of CBEC's Manual 2005 and as per understanding the exporter is not eligible for refund.

If a trader registere himself as a merchant exporter, then can he get refund of excise duty paid on export of goods.

Correct me if I am wrong

Thanks.

AI Summary

Refund of Excise Duty: merchant-exporter not eligible for refund on exports under Form H, per CBEC Manual.
Refund of excise duty for a merchant exporter who paid duty on purchases and exports under Form H is controlled by Chapter 8 of the CBEC Manual of Instructions; that guidance sets out the rebate/export procedure and indicates that an exporter in the described position is not eligible for refund of the excise duty paid.