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

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.