Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export

Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export https://www.taxtmi.com/circulars?id=238 Waiver of the requirement for a Disclaimer Certificate is authorised for rebate claims under Rule 12 where goods cleared for home consumption are diverted for export following the prescribed diversion procedure; the merchant exporter who prepares and signs the export declaration (AR4) alone may claim the rebate, while the Disclaimer Certificate remains necessary for exports effected directly from the manufacturer's factory or premises. en-us Mon, 02 Nov 1998 00:00:00 +0530 Mon, 22 Sep 2008 18:14:00 +0530 TaxTMI RSS Generator Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export https://www.taxtmi.com/circulars?id=238 Waiver of the requirement for a Disclaimer Certificate is authorised for rebate claims under Rule 12 where goods cleared for home consumption are diverted for export following the prescribed diversion procedure; the merchant exporter who prepares and signs the export declaration (AR4) alone may claim the rebate, while the Disclaimer Certificate remains necessary for exports effected directly from the manufacturer's factory or premises. Circulars Central Excise Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=238