CENVAT - Export- Refund of Credit of Duty on Inputs used in Final Exports Products
Supersedes Notification No. 85/87 dated 1/3/1987
Notification No. 35/2000 (N.T.)
Dated 28th April, 2000
In exercise of the powers conferred by sub-rule (7) of rule 57AC of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 85/87-Central Excise, dated the 1st March, 1987 [G.S.R.262 (E), dated the 1st March, 1987], 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 173-0 of the said rules.
- 2. The claims for such refund are submitted not more than once in any quarter in a calendar year.
Provided that, notwithstanding anything stated above, the claims for such refund may be made for each calendar month where the average export clearances of dutiable goods in value term~ is seventy per cent or more of the total clearances of dutiable goods in the preceding three months.
- 3. The manufacturer undertakes to refund to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, or demand being made, within six months of the date of payment, any refund erroneously paid to him.
-
- 4. The manufacturer shall prepare an application Form A below and present to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, 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 duty certified by the Customs Authorities to the effect that goods have in fact been exported.
5. The refund shall be allowed only in those circumstances where a manufacturer is not in a position to utilize the credit of the duty on inputs allowed under rule 57AB against goods exported during the quarter or month to which the claim relates.
6. The application for refund together with the proof of due exportation and the relevant extracts of the records maintained under sub-rule (3) of rule 57AE or the deemed credit register maintained in respect of textile fabrics, as the case may be in original are lodged with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944).
7. The refund of excise duty shall be allowed by the said the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be.
FORM 'A'(See para 5 of Appendix)
Application for refund of duty under rule 57AC of the Excise Rules. 1944.
(Refund relating to quarter or month -)
To
The Deputy/Assistant Commissioner 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 utilize the credit of duty paid on inputs allowed under rule 57AB of the Central Excise Rules, 1944, in respect of final products exported under bond during the quarter or month _______. 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 57AB.
II. Relevant extracts of the records maintained under sub-rule (3) of rule 57AE or the deemed credit register maintained in respect of textile fabrics, as the case may be, 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 12(1)(b) of the Central Excise Rules, 1944.
I/We declare that we have not filed/will not file any other claim for refund under rule 57AC for the same quarter or month to which this claim relates.
Signature and full address of the claimant (s)
Refund Order No.__________________
Date______________________________
The claim of Shri/Messrs.has been scrutinized with the relevant Bill of Leading /Shipping Bill/Export Application and refund of Rs.____________(Rs._________) is sanctioned.
Date_____________
Deputy/Assistant Commissioner of Central Excise________________
Forwarded to-
(1) The Chief Accounts Officer, Central Excise, for information and necessary action.
(2) The Commissioner of Central Excise_______________
Date_____________
Deputy/Assistant Commissioner of Central Excise_____________
Passed for payment of Rs___________(Rs._____________).The amount is adjustable under Head ""038-Union Duties-Deduct Refunds"".
Date____________
Chief Accounts Officer____________
Cheque No ____________ dated _____________ issued in favour of Shri/Messrs for Rs _____________ (Rs.__________________).
Dated ____________
Chief Accounts Officer ____________
Received Cheque No. ____________________dated ___________________ for Rs.____________ (Rs._____________________).
Dated _____________
Signature of claimant.
9911796707
