REBATE CLAIM BY EXPORTER

[PRAMESH GUPTA]

Dear All,

I have a situation. For example there is Company A who is the manufacturer and registered under Excise. There is a Company B who is a Exporter.

Now Co. B want to exports a material mfg by Co A, but Co. A only wants to give this material by charging excise duty and does not want to give ARE-1, also only modvat copy. In such scenario what can Co B do to claim the rebate/ refund of this excise amount.

Can Co.B take excise number in his name and then buy material and then exports and claim refund.

Please advise

thanks

pramesh

AI Summary

Exporter Seeks Rebate for Excise Duty on Goods; Must Use ARE-1 Forms for Merchant Export to Claim Refund. An exporter, Company B, seeks advice on claiming a rebate for excise duty paid on goods manufactured by Company A. Company A, a registered manufacturer, is willing to sell the goods only with excise duty charged and without providing ARE-1 forms, offering only a modvat copy. The query is whether Company B can obtain an excise number, purchase, and then export the goods to claim a refund. The response suggests that Company B cannot directly claim a rebate but can issue ARE-1 forms to Company A, conduct a merchant export, and then claim the rebate on the exported goods.