https://www.taxtmi.com/forum/issue?id=2666 Supplies to SEZ units are treated as physical exports exempt from central excise and effected under ARE 1. Customs attested ARE 1 is the proof of export and should be submitted to the jurisdictional central excise office (noting the referenced 45 day timeframe). Claiming export incentives requires a Bill of Export assessed by customs or the range office. Export formalities-ARE 1 distribution, cenvattable invoice, optional excise sealing and submission of Annexure 19-follow general direct export procedures; obtaining a Letter of Permission from the SEZ unit is advisable. en-us Thu, 20 Jan 2011 11:36:44 +0530 Thu, 23 Jan 2025 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2666 Supplies to SEZ units are treated as physical exports exempt from central excise and effected under ARE 1. Customs attested ARE 1 is the proof of export and should be submitted to the jurisdictional central excise office (noting the referenced 45 day timeframe). Claiming export incentives requires a Bill of Export assessed by customs or the range office. Export formalities-ARE 1 distribution, cenvattable invoice, optional excise sealing and submission of Annexure 19-follow general direct export procedures; obtaining a Letter of Permission from the SEZ unit is advisable. Discussion-Forum Central Excise Thu, 20 Jan 2011 11:36:44 +0530 https://www.taxtmi.com/forum/issue?id=2666