Relevant date for rebate claim- date of LEO or sailed on date, Central Excise

[DIPAK K]

Good morning to all experts. Sir, section 11B says:-Relevant date means:- "if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India" Sir, what is the date when ships leaves india. Whether it is LET EXPORT ORDER DATE or sailed on date or some other date. On which document this date is mentioned:- on shipping bill or bill of lading or ARE-1.please reply. Thanks and regards.

Posts / Replies

[Naveed S]

Sir,

The relevant date for export by sea or air is the date of shipment of the goods.

After the goods have been shipped, the concerned officer of Customs would make necessary endorsement in the original , duplicate and sixtuplicate copies of the ARE-1 at appropriate places and put his stamp with his name and designation below his signature.Such date is called the date of shipment of the goods.

[DIPAK K]

Thank you very much sir. On which document this date is mentioned i.e. on shipping bill or bill of lading or ARE-1.Thanks and regards.

[Naveed S]

Date is mentioned and shown on the back page of the ARE-1.

[DIPAK K]

Thank you sir. The sample of endorsement for export through sea mentioned in the back side of ARE is given below:-"Certified that the above-mentioned consignment was stuffed in Container No._____SUDU123456________________ belonging to Shipping Line____MAERSK_____________ based on the “Let Export Order” given on ________8th____day of_____NOVEMBER ___ (Month)____2014______year) on the Shipping Bill No.___5274178___ dated____04-11-2014___ and sealed by seal/one time lock No._____014781__________ in my supervision and the container was handed over to the Custodian M/s.______________ for being shipped via ___________________(Name of the Port).“It is evident that only date of LEO is given in the back side. This cannot be the date when ship leaves india as the ship generally leaves 7 to 10 days after the date of LEO.

[Naveed S]

Sir,

The relevant date for filing rebate claim for export of goods is generally the date of shipment of the goods. If the rebate claim is within the stipulated one year period from the said date of shipment, then the claim is treated as filed within time limit.

However, in cases when rebate claims has been filed after period of one year from the date of shipment; then there has been judgments wherein the date of export of the goods is considered as the date for calculating the one year period.

IN RE: BAJAJ ELECTRICALS LTD. 2012 (10) TMI 687 - GOVERNMENT OF INDIA (TMI ID= 217749) , it is held as under :-

11.4 In view of above. Government notes that the time limitation period of one year stipulated under Section 11B(l) is to be computed from the relevant date on which the ship carrying load of impugned export goods left India. The exact dates of ships as to when the same left the Indian port are not clear as being disputed by the applicant herein. So, these are to be re-confirmed as per the respective EGMs, Shipping Bill etc.

[Pradeep Khatri]

Dear Dipak,

You can find the LEO on the last page of the S/Bs where Customs Officer put their signature with designation.

Proof of export would be submitted on the basis of ARE-1's date and benefit of export promotion scheme would be availed on the basis of Let Export Order date duly mentioned on the last lines of the last pages of S/Bs.

Regards,

Founder - YAGAY and SUN

(Management, Business and Indirect Tax Consultants)