https://www.taxtmi.com/forum/issue?id=5545 An exporter cannot directly claim rebate if the manufacturer charges excise duty but refuses the ARE form. The exporter must issue an ARE form to the manufacturer, clear the goods as a merchant export from the manufacturer's premises, and then pursue the excise rebate/refund based on that merchant export clearance. en-us Mon, 08 Apr 2013 14:01:54 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5545 An exporter cannot directly claim rebate if the manufacturer charges excise duty but refuses the ARE form. The exporter must issue an ARE form to the manufacturer, clear the goods as a merchant export from the manufacturer's premises, and then pursue the excise rebate/refund based on that merchant export clearance. Discussion-Forum Central Excise Mon, 08 Apr 2013 14:01:54 +0530 https://www.taxtmi.com/forum/issue?id=5545