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    <title>excise refund on export material</title>
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    <description>Exporters may execute bonds or Letters of Undertaking and claim rebate of excise duty by dealing with the Maritime Commissioner who is the Commissioner of Central Excise for the jurisdiction where the port, airport, land customs station or post office of exportation is located. If the ARE-1 names that Maritime Commissioner, exporters must submit proof of export to that designated authority to pursue a refund claim.</description>
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      <description>Exporters may execute bonds or Letters of Undertaking and claim rebate of excise duty by dealing with the Maritime Commissioner who is the Commissioner of Central Excise for the jurisdiction where the port, airport, land customs station or post office of exportation is located. If the ARE-1 names that Maritime Commissioner, exporters must submit proof of export to that designated authority to pursue a refund claim.</description>
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