Export under bond - 85/87 - Central Excise - Tariff

Export under bond

Notification No. 85/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (3) of rule 57F of the Central Excise Rules, 1944, the Central Government hereby directs that refund of credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations, set out in the Appendix to this notification :

APPENDIX

1.	The goods are exported in accordance with the procedure specified in Chapter IX of the Central Excise Rules, 1944, as modified, wherever applicable, by rule 173O of the said rules.
2.	The claims for such refund are submitted not more than once in any quarter in a calender year.
3.	No refund shall be allowed in respect of final products exported to Nepal.
4.	The manufacturer undertakes to refund to the Assistant Collector of Central Excise, on demand being made, within six months of the date of payment, any refund erroneously paid to him.
5.	The manufacturer shall prepare an application in Form A below and present to the Assistant Collector of Central Excise in whose jurisdiction the factory from which the goods are exported is situated together with the Bill of Lading or Shipping Bill or Export Application duly certi­fied by the Customs authorities to the effect that goods have in fact been exported.
6.	The refund shall be allowed only in those circumstances where a manufacturer is not in a position to utilise the credit of the duty allowed under rule 57A against goods exported during the quarter to which the claim relates.
7.	The application for refund together with the proof of due exportation and the relevant extracts of form RG-23A in original are lodged with the Assistant Collector of Central Excise before the expiry of the period specified in section 11B of the Central Excises and Salt Act, 1944. (1 of 1944).
8.	The refund of excise duty shall be allowed by the said Assistant Collector of Central Excise.

FORM 'A'

(see para 5 of Appendix)

Application for refund of duty under rule 57F of the Excise Rules, 1944

……

(Refund relating to quarter_____)

To

The Assistant Collector of Central Excise,

Sir,

I/We have exported under mentioned quantity and variety of the goods to_____________. A copy of the relevant Bill of Lading/Shipping Bill/Export Application is also attached. I/We am/are not in a position to utilise the credit of duty paid on inputs allowed under rule 57A of the Central Excise Rules, 1944, in respect of final products exported under bond during the quarter _______. I/We request that refund of this credit to me/us may be granted.

I.	Particulars of the goods exported :
	(i)	Full description of the goods.
	(ii)	Full description of the inputs going into such exported products and credit availed of in respect of such inputs under rule 57A.
II.	Relevant extracts (in original) of RG-23A in respect of such input duty credit.
III.	No. and date of Bill of Lading/Shipping Bill/Export Application.
IV.	Amount of refund claimed.

I/We certify that the aforesaid particulars are correct and I/we am/ are the rightful claimant(s) to the refund of excise duty due thereon which may be allowed in my/our favour.

I/We undertake to refund, on demand being made, within six months of the date of payment any refund erroneously paid to me/us.

I/We declare that no separate claim for rebate of duties in respect of excisable materials used in the manufacture of the goods covered by this application has been or will be made under the Customs and Central Excise Duties Drawback Rules, 1971 or under claim for rebate under rule 12A of the Central Excise Rules, 1944.

I/We declare that we have not filed/will not file any other claim for refund under rule 57F for the same quarter to which this claim relates.

Signature and full address of the claimant(s).

Refund Order No._________

Date________ _____

The claim of Shri/Messers________________ has been scrutinised with the relevant Bill of Lading/Shipping Bill/Export Application and refund of Rs.__________ (Rs.______) is sanctioned.

Date ____________

Assistant Collector of Central Excise____

Forwarded to -

(1) The Chief Accounts Officer, Central Excise, for information and necessary action.

(2) The Collector of Central Excise________

Date _____________,                                 Assistant Collector of Central Excise________

Passed for payment for Rs._____ (Rs.____) The amount is adjustable under Head "038-Union Excise Duties - Deduct Refunds."

Date _______

Chief Accounts Officer

Cheque No._________, dated _________, issued in favour of ____________ Shri/Messers__________________ for Rs.____ (Rs.______).

Chief Accounts Officer

Received Cheque No._________ dated _________ for Rs._______ (Rs.______).

Date : __________

Signature of claimant.