Amends notification no. 5/2006 – Refund of cenvat credit in case of export - 07/2010 - Central Excise - Non Tariff

Contents

NOTIFICATION NO. 7/2010-CX. (N.T.)

Dated: February 27, 2010

G.S.R. 472(E).- In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (hereinafter referred to as the 'said rules'), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), number 5/2006-Central Excise (N.T.), dated the 14th March, 2006, published vide number G.S.R. 156(E), dated the 14th March, 2006, namely : -

In the said notification, in the Annexure, in Form 'A',-

(i) in the portion beginning with the brackets, letter and word "(a) on" and ending with the word "undertaking", for the words "used in", the words "used in or in relation to" shall be substituted;

(ii) in the portion beginning with the brackets, letter and word "(b) on" and ending with the words "service tax", for the words "used in", the words "used for" shall be substituted;

(iii) the portion beginning with the brackets and letter "(A)" and ending with the brackets, letter and words "(b) Output Services-", and portion beginning with the brackets and letter (B) and ending with the brackets, letter and words "(b) Input Services" shall be omitted;

(iv) after the heading "(D) ENCLOSURES:-", and the entries there under, the following shall be inserted, namely:-

"(DD) The Exporter shall give the details in the following Table:

TABLE

Details of goods/services exported on which refund of CENVAT credit is claimed (Rs. In lakh)

S.NO

Details of shipping bill/ Bill
of export/export documents etc.

Details of CENVAT credit on which refund claimed

Date

Date of
export
order

Goods/
service
exported

Quantity
and
value of
goods
exported/
value of
services
exported

Invoice No.,
date and
Amount

Name
of
service
provider/
supplier of
goods

Service
tax/
Central
Excise
Regn.
No. of
service
provider/
supplier
of
goods

Details
of service/ goods
provided with
classification
under
Finance
Act 1994/
Central Excise
Tariff

Service
tax/
Central
Excise
duty
payable

Date
and
details
of
payment made
to
service
provider

Documents attached to evidence of the amount of service tax paid	Total export during the period for which refund is claimed	Total domestic clearances during the period for which refund is claimed	Total amount of CENVAT claimed as refund
(4)	(5)	(6)	(7)

The Table shall be certified by a person authorised by the Board of Directors (in the case of a limited company) or the proprietor or any partner (in case of partnership firm) if the amount of refund claimed is less than Rs.5 lakh in a quarter. In case the refund claim is in excess of Rs.5 lakh, the Table shall also be certified by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961), as the case may be.

[F. No. 334/1/2010-TRU]

(PRASHANT KUMAR)
UNDER SECRETARY TO GOVT OF INDIA

Note:- The principal rules were notified vide notification no. 05/2006-Central Excise (N.T.), dated the 14th March, 2006 and were last amended vide notification No.13/2007-Central Excise (N.T.), dated the 1st March, 2007, published vide number G.S.R. 166(E), dated the 1st March, 2007.