https://www.taxtmi.com/forum/issue?id=110750 CT-1 is issued to a merchant exporter against a bond and bank guarantee to permit supply without payment of excise duty under the ARE1 procedure. If excise duty is paid at supply, duty particulars can be entered in ARE1 and the merchant exporter may submit export proof and apply for refund of duty paid; CT-1 is therefore not compulsory for duty paid transactions. en-us Thu, 04 Aug 2016 14:15:37 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110750 CT-1 is issued to a merchant exporter against a bond and bank guarantee to permit supply without payment of excise duty under the ARE1 procedure. If excise duty is paid at supply, duty particulars can be entered in ARE1 and the merchant exporter may submit export proof and apply for refund of duty paid; CT-1 is therefore not compulsory for duty paid transactions. Discussion-Forum Central Excise Thu, 04 Aug 2016 14:15:37 +0530 https://www.taxtmi.com/forum/issue?id=110750