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

 

 

AI Summary

Guidance on recording duty-paid export material returns: Refer to Rule 16, file Annexure-51, await 48-hour verification. A query was raised about the procedure for recording the return of duty-paid export material in the Form IV register under Central Excise rules. Two responses were provided. The first response advised referring to Rule 16 of the Central Excise Rule, 2002. The second response elaborated that if duty-paid goods are returned, an intimation must be filed in Annexure-51 within 24 hours, and a 48-hour verification period by a departmental officer is required before the material can be reused or reworked.