Excise rebate availability

[Guest]

We need help in understanding whether Excise Rebate for Export of Goods can be claimed evern after completion of one year from the date of shipment. We Exported a consignment on 30 Nov 2006 by debiting applicable excise duty since validity of our UT1 Bond had expired. The proof of export was submitted to the department on 28 March 2007. The duty due was piad with interest on 28th Sept, 2007. By over sight we did not file papers for Claim of Rebate within a year from the date of shipment. We would now like to explore any possible ways by which the excise duty paid by us on the goods exported can be claimed back.

[Surender Gupta]

Since the duty with interest has been paid in the month of September 2007, you may file the refund claim now, since the period of one year has not been expired. The period may be reckoned from the date of payment of duty.

[Guest]

Thank you Mr. Gupta. We are told by the Excise Inspector that the period of One year is counted from the date of bill of lading (date of shipment). Can you please lead us to the clause or further information using which we can substantiate that the one year from the date of payment of duty can be considered and not the from the date of shipment. Any further information will be of great help.

[Madhukar N Hiregange]

I was of the view that it is from the date of shipment. If not pl enlighten

AI Summary

Excise rebate claim time limit may run from duty payment rather than shipment, affecting late refund eligibility. Whether an excise rebate remains claimable after one year from shipment depends on whether the one year limitation is reckoned from the date of shipment (bill of lading) or from the date of payment of duty; one advisory response opined that the period runs from duty payment, permitting a refund claim after payment, while others considered it to run from shipment, creating uncertainty and the need to consult the controlling provision and refund procedure.