Denial of Central Excise Rebate Claim

[Ritesh Dave]

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

AI Summary

Central excise rebate procedural compliance: merchant exporter may appeal rejection and seek a disclaimer certificate to pursue claim.
Merchant exporter misstated manufacturer particulars in ARE 1 column 1 causing the manufacturer's central excise department to reject the rebate claim. Remedy is to file an appeal with the Commissioner (Appeals), collect documentary proof of export and foreign exchange receipt, and obtain procurement evidence; a merchant exporter can pursue the rebate if it secures a disclaimer certificate from the manufacturer. Appellate review and cited authority may support reversing rejections grounded in procedural lapses.