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.

[Rama Krishana]

For the purpose of claiming benefits under central excise relating to supply to SEZ units, you can supply the goods on ARE-1 or ARE-2 forms as the case may be. If you are not intended to avail any export entitlement benefits under foreign trade policy, you may not require to file any bill of export.

AI Summary

Supply to SEZ units: export bill not mandatory for excise rebate; ARE-1 or ARE-2 suffice if no export entitlements. For claiming rebate of central excise duty on supplies to SEZ units, suppliers may use ARE-1 or ARE-2 forms as applicable; if not availing export entitlements under the foreign trade policy, filing a bill of export may not be required, and endorsement by the SEZ customs authority on the ARE form can suffice to support the rebate claim.