Export bill for claiming rebate in excise duty

[SHAHID HASHMI]

whether bill of export is mandatory for claiming rebate of excise duty under supply to SEZ unit, or we can claim rebate only on the basis of ARE 1 endorsed by SEZ custom authority.

AI Summary

Excise Duty Rebate for SEZ Supplies: ARE-1 or ARE-2 Forms Sufficient, Bill of Export Not Mandatory for Rebate. A query was raised regarding the necessity of a bill of export for claiming an excise duty rebate when supplying to a Special Economic Zone (SEZ) unit. The response clarified that for claiming benefits under central excise for SEZ supplies, goods can be supplied using ARE-1 or ARE-2 forms. Filing a bill of export is not mandatory unless the exporter intends to avail export entitlement benefits under the foreign trade policy.