Export bill for claiming rebate in excise duty, Central Excise

[shahid hashmi]

whether bill of export is mandatory for claiming rebate of excise duty under supply to SEZ unit, or we can claim rebate only on the basis of ARE 1 endorsed by SEZ custom authority.

Posts / Replies

[Rama Krishana]

For the purpose of claiming benefits under central excise relating to supply to SEZ units, you can supply the goods on ARE-1 or ARE-2 forms as the case may be. If you are not intended to avail any export entitlement benefits under foreign trade policy, you may not require to file any bill of export.