Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

CENVAT - Export- Refund of Credit of Duty on Inputs used in Final Exports Products

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntral 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ore 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates