https://www.taxtmi.com/forum/issue?id=109509 Where a merchant exporter executes a CT-1 bond, manufacturers supplying goods may clear goods without preparing ARE copies unless the manufacturer acts as bond-executor and prepares ARE-1 as principal agent; similarly, suppliers to manufacturer-exporters removing goods under concessional rules act on the exporter's application and use ARE-2, while deemed exports use ARE-3 and CT-3. Central to all scenarios is whether reliance on those bonds, export applications, or export proofs removes the supplier's obligation to file or cancel a Letter of Undertaking or impacts refund eligibility. en-us Wed, 09 Dec 2015 16:06:55 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109509 Where a merchant exporter executes a CT-1 bond, manufacturers supplying goods may clear goods without preparing ARE copies unless the manufacturer acts as bond-executor and prepares ARE-1 as principal agent; similarly, suppliers to manufacturer-exporters removing goods under concessional rules act on the exporter's application and use ARE-2, while deemed exports use ARE-3 and CT-3. Central to all scenarios is whether reliance on those bonds, export applications, or export proofs removes the supplier's obligation to file or cancel a Letter of Undertaking or impacts refund eligibility. Discussion-Forum Central Excise Wed, 09 Dec 2015 16:06:55 +0530 https://www.taxtmi.com/forum/issue?id=109509