Raj 31 May 2018

Excise rebate

Dear Experts,

We are in need of a suggestion.

We are Merchant Exporter and we had also registered with Central Excise Authority as Dealer.

We used to procure material from Manufacturer and Export it directly from manufacturers place on payment central excise duty.

After export, we wanted like to claim the Excise duty rebate from Central Excise. The manufacuere has given us the disclaimer certificate stating they are not claiming duty drawback.

Now, where should we file the rebate claim ?

Should it be in our range as we have registered as dealer or should it be at manufactuer's range as duty is paid in there range?

We have procured material different part of India and going for claim with each manufacturer's range is difficult.

Kindly suggest whether we can claim rebate in our range with all required docs. (with any notification or circulars or case studies)

Thanking you

Best Regards

Raj

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1 Replies

R.Ramachandran (Advocate) 31 May 2018

Please go through the Notification No. 21/2004-CE (N.T.) dated 6.9.2004 (issued under Rule 18 of Central Excise Rules), as amended by various notifications.

According to Para 3(b) of the said Notification dealing with "Presentation of claim for rebate to Central Excise:-",

(i) The claim of the rebate of duty paid on all exciseable goods shall be lodged ..... ... ... to the Assistant Commissioner or Dy.Commissioner of Central Excise having jurisdiction over the factory of Manufacture or Warehouse, OR, as the case may bem, the Maritime Commissioner.

According to Explanation III, "Maritime Commissioner" means the Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be, under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located.

Therefore, you have to lodge your claim with the Maritime Commissioner concerned.