CLAIM OF REBATE INCASE OF LOST OF A.R.E-1 COPIES

[SANJEEV JADHAV]

Dear Sirs, ours is manufacturing unit and exporting our finished goods under UT-1 as well as under Rebate. My query is that for one of our export consignment, clearing agent has lost both original and duplicate copy of A.R.E-1 related to rebate. We have all other documents except A.R.E.1 copies.  After getting lot Of correspoundence, customs has endorsement on xerox copy of A.R.E.1.  Please inform whether the said copy will be considered eligible for rebate claim. Also inform is their any notification, circular or case law related to claim of rebate in case of lost of dcouments.

[Snehal Kulkarni]

It seems difficult that the excise department will accept the xerox copy. You may approach to the Customs and ask for the Certificate stating all the relevant details.

After getting such certificate. you may file the claim to excise along with BRC/DFRC.

It may possible that your application for granting the rebate may considered.

 

AI Summary

Rebate claim: lost A.R.E-1 requires a formal customs certificate before excise will consider the claim.
Where original and duplicate A.R.E-1 copies are lost and only a xerox with customs endorsement exists, the xerox alone is unlikely to be accepted by excise. The exporter should obtain a formal certificate from Customs stating all relevant details of the lost A.R.E-1 and then file the rebate claim with excise accompanied by BRC/DFRC and other supporting documents; with such a Customs certificate the rebate application may be considered.