https://www.taxtmi.com/forum/issue?id=108638 Clearances to a merchant exporter are treated as Third Party Export; to claim CENVAT refund under Rule 5 the manufacturer must submit export evidence including the EP copy of the shipping bill endorsed with the manufacturer's name as supporting manufacturer, ARE-1 with customs endorsement, and bill of lading or airway bill. Refund claims may be disallowed if shipping bill endorsement is absent or if drawback/rebate has been claimed for the same duty elements; LUT is used when CENVAT balance is insufficient while payment from CENVAT and rebate may be preferable when credit is available. en-us Fri, 22 May 2015 18:03:13 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108638 Clearances to a merchant exporter are treated as Third Party Export; to claim CENVAT refund under Rule 5 the manufacturer must submit export evidence including the EP copy of the shipping bill endorsed with the manufacturer's name as supporting manufacturer, ARE-1 with customs endorsement, and bill of lading or airway bill. Refund claims may be disallowed if shipping bill endorsement is absent or if drawback/rebate has been claimed for the same duty elements; LUT is used when CENVAT balance is insufficient while payment from CENVAT and rebate may be preferable when credit is available. Discussion-Forum Central Excise Fri, 22 May 2015 18:03:13 +0530 https://www.taxtmi.com/forum/issue?id=108638