Regarding duty paid sale return

[sukhvinder singh]

 

Sirs,

      We have received sale return of duty paid export material and we entered in form IV register.  we want to know the circular no or any notification regarding the sales return entry in form -IV register.

Thanks

 

 

[YAGAY and SUN]

Kindly refer Rule 16 of the Central Excise Rule, 2002, in this regard.

[KIRTIKUMAR PUROHIT]

If duty paid goods return back on any account, intimation should be filed in Annexure-51 (Procedure given in rule 16) to competant authority within 24 hours and wait for 48 hours verification from department officer than materal can entere for reused or rework only. 

AI Summary

Duty paid goods return procedures require intimation, departmental verification, then permission for reuse or rework under Rule 16. Respondents cite Rule 16 of the Central Excise Rules, 2002: intimation of return must be filed in Annexure-51 to the competent authority within 24 hours; the departmental officer will verify the goods within 48 hours; goods may be re-entered for reuse or rework only after verification and departmental clearance.