Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 110672
- 0 -

Denial of Central Excise Rebate Claim

Date 23 Jul 2016
Replies4 Answers
Views 1452 Views
Asked By

We are merchant exporter. We have procure the material from our supplier for the export.

The materials are dispatched under the central excise rebate claim and not against the CT-1.

At the time of the preparing A.R.E-1, We have not mention central excise details of the manufacturer in coloum 1. The Range, Division and commissionerate are correctly mention at the top of the A.R.E -1.

We have export the materials in time and hand over the original and duplicate A.R.E-1 to the manufacturer to claim central excise rebate claim. However, the rebate claim is rejected by the department of central excise of the manufacturer that you have wrongly mention central excise details and therefore you are not eligible for the claim.

Kindly advice.

Regards,

Ritesh Dave

4 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Jul 23, 2016
1.

Sh.Ritesh Dave Ji,

You will have to file appeal against this rejection order with the Commissioner(Appeals). There is no other option now. You should collect all documentary evidences of receipt of foreign exchange from the foreign buyer and other evidences. There must be some other evidence of procurement of goods from the manufacturer. This is very serious lapse. It is mandatory to mention the particulars of manufacturer on ARE-I. However, you may get relief either from Commissioner (Appeals) or CESTAT. You will have to fight for natural justice. I am hopeful you will get rebate claim ultimately. At the first stage such rebate claims are rejected. No officer wants to take risk.

- 0
Replied on Jul 24, 2016
2.

Thanks for your reply.

We have mention correctly, range, division and commissionerate details of manufacturer at the top of the A.R.E-1. But it is mention wrongly in the colum 1 of the A.R.E-1 i.e. details of the rebate / bond from whom it will be claim. Secondly, dispatched is not done under the factory stuffing but under the port stuffing and A.R.E-1 is filed with the central excise authority within 24 hours. In this case, Central Excise officer can point out the mistake rather than reject the claim, Can merchant exporter file rebate claim with his jurisdiction instead of manufacturer?

- 0
Replied on Jul 24, 2016
3.

Nothing to worry. These are procedural lapses. Merchant exporter can file rebate claim but he will have to obtain Disclaimer Certificate from the manufacturer. But after the rejection, only appeal is the remedy. You will win the case in first appeal stage. Export rules are very liberal.

- 0
Replied on Jul 24, 2016

Old Query - New Comments are closed.

Hide
Recent Issues