TIME LIMIT TO SUBMIT PROOF OF EXPORT AND CLAIM OF DUTY UNDER RULE 18&19

[RAM SHARMA]

DEAR EXPERTS,

WHAT IS THE TIME LIMIT TO SUBMIT THE PROOF OF EXPORT OR UNDER CLAIM OF REBATE OF DUTY IN THE EXCISE DEPARTMENT. CAN YOU TELL ME LATEST NOTIFICATION.

THANKS 

[YAGAY andSUN]

Proof of export are required to be submitted within 180 days from the date of Let Export Order as mentioned in the Shipping Bills or in the Airway Bill as the case may be.

Rebate claim has to file within 180 days.

[JAMES PG]

 Dear Mr Pradeep,

Proof of export needs to be submitted within 180 days from the date of clearance from the factory , ie date of ARE1 ( Ref Notification No.42/2001) and not from LEO date. Time limit for rabate claim is one year from the date of LEO

Please review

[YAGAY andSUN]

Dear James,

Thanks for correcting me.

Regards,

Pradeep Khatri

In continuation to the above:- 

Notification No.42/2001-Central Excise (N.T.)

Conditions: -

(i)             ………………………

(ii)             that goods shall be exported within six months from the date on which these were cleared for export from the factory of the production or the manufacture or warehouse or other approved premises within such extended period as the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or Maritime Commissioner may in any particular case allow.

In Clipsal Industries v CCE (2004 (9) TMI 417 - CESTAT, NEW DELHI) = 2004 (174) ELT 188 (CESTAT SMB), it was held that the requirement is that goods should be exported within six months.  There is no requirement that the proof of export must be submitted within six months.

[JAMES PG]

Kindly refer to Chapter 7 para No 4.2.1 of CBEC Manual wherein it is said that proof of export should be submitted to the Range Officer within a period of 6 months from the date of clearance of goods from the factory

[RAM SHARMA]

I HAVE ALSO HEARD THAT TO SUBMIT PROOF OF EXPORT TIME LIMIT IS ONE YEAR. CAN YOU TELL ME LATEST NOTIFICATION.

[Guest]

Time limit for claiming refunds including rebates:

The refund claim can be filed within one year from the relevant date as defined under Section 11B of CEA, 1944.

“relevant date” means,—

(a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,—

          (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or

          (ii) if the goods are exported by land, the date on which such goods pass the frontier, or

          (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to  place outside India;

(b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid;

(c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory;

(d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full dis­charge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction;

Regards,

VARSHA

AI Summary

Debate on Duty Rebate Timelines: Proof of Export Submission and Claim Deadlines Under Central Excise Rules 18 & 19. A discussion on the time limits for submitting proof of export and claiming duty rebate under Central Excise Rules 18 and 19. Participants debate the correct deadline, with one stating proof of export must be submitted within 180 days from the Let Export Order date, while another corrects this to 180 days from the factory clearance date as per Notification No. 42/2001. They also discuss that rebate claims should be filed within one year from the Let Export Order date. References to legal precedents and official manuals are mentioned to clarify the requirements and timelines.