TaxTMI 
TaxTMI 
Export to SEZ under claim of rebate
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....xport to SEZ under claim of rebate<br> Query (Issue) Started By: - SNEHAL SHAH Dated:- 30-7-2014 Last Reply Date:- 5-8-2014 Customs - Exim - SEZ<br>Got 5 Replies<br>Customs<br>R/sir, We have supplied 40% of material at SEZ premises and in future this % will be increse up to 60% . Our Cenvat balance also increse so for get financial benifit we want to supplied this material under clai....
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....m of rebate . Please guide us what documents required with notification related . Is it Bill of export require for supplied material under rebate claim ? Advance thanks for provide reply us . Thanks , SNEHAL SHAH Reply By Naveed S: The Reply: DTA unit will clear goods under ARE-1 on payment of duty under claim of rebate, as per normal export procedure. Copy of ARE-1 and Bill of export, wit....
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....h an endorsement by the authorized officer of SEZ shall be the main documents required for filing rebate claim. The other documents and procedures shall be the same as per the normal export procedure Reply By Pradeep Khatri: The Reply: Dear Snehal, Before, supplying any goods to units/developer, in/of, SEZ, from DTA units, we hereby advise, please go through Rule 30 of the SEZ Rules, 2006 as am....
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....ended from time to time. Regards Team YAGAY and SUN (Management and Indirect Tax Consultants) Reply By shahid hashmi: The Reply: The rebate under Rule 18 of the Central Excise rules, 2002. is admissible for supplies made from DTA to SEZ. The movement of goods from the place of manufacture to the SEZ shall be (i) on the basis of ARE1 (in cases where export entitlements are not availed); (ii) o....
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....n the basis of ARE 1 and Bill of Export (in cases where export entitlements are availed) . From the above it is cleared that if exporter availe the benefit of export entitlement i.e supplied of the goods under custom duty draw back or advance license scheme, it is mandatory for rebate claim that exporter submit the docuements i.e. Original and duplicate copy of ARE 1 duly endorsed by Custom autho....
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....rity of SEZ along with bill of export, post removal freight bill, copy of excise invoice and proof of reversal of duty (RG 23 A part - II). In other case, ,if exporter does nota vail the benefit of export entitlement( i.e not supplied of the goods under custom duty draw back or advance license scheme). Then exporter can file the rebate claim without bill of export. Follow the Judgment reported in ....
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....citation 2012(284)E.L.T. 137 (G.O.I) GOVERNMENT OF INDIA vs.ROHIT POLY PRODUCT PVT. LTD/ KEI Industries Ltd. =2013 (2) TMI 57. The other documents and procedures shall be the same as per the above said export procedure. Reply By Indiataxfin .com: The Reply: It not mandatory to have Bill of Export for claiming rebate on supplies to SEZ. refer blog www.indiataxfin.com for regular updates on taxes....
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.... Reply By JITENDER THAREJA: The Reply: NO THERE IS NOT EXPORT BILL REQUIRED UNDER REBATE CLAIM<br> Discussion Forum - Knowledge Sharing ....