Export Under Claim of Rebate Under Rule 12(i) (A)
Under the Central Excise Rule 12(i) (A), rebate of duty paid on export of duty paid goods shall be granted. The rule permits to grant rebate on all excisable goods except mineral oil and goods supplied as ship stores. The facility is available on export of goods to all countries other than Nepal and Bhutan. Let us discuss the procedure in detail.
Removal of Goods without Examination: Exporters are allowed to remove the goods for export without getting the goods examined by the Central Excise Officers. ,4R4 Forms are prepared in sixtuplicate. The exporter retains the original and duplicate copies of AR4 Forms for presenting along with the consignment to the customs officer. The exporter delivers triplicate, quadruplicate, quintuplicate and sixtuplicate copies to Superintendent of Central Excise having jurisdiction over the factory or the warehouse. These forms should be delivered within twenty-four hours of the removal of the consignment.
The jurisdictional superintendent shall examine the information and verify the facts of prepare of duty. If he is satisfied with the information, he will sign and put stamp on AR4 Forms. He sends the triplicate copy to the rebate sanctioning authority, quadruplicate to the chief accounts officer in the collect orate headquarters, the quintuplicate to the office copy, retained by the central excise officer and sixtuplicate to the exporter.
Exports under Central Excise Seal (After Examination) : Exporters are allowed to remove the goods for export in a seal. The sealing of-goods is done by the Central Excise Officers. The sealed exportable goods are not examined by the customs officers at the port. For this purpose, exporters are required to submit 6 copies of
AR4 forms to the superintendent of central excise having jurisdiction over the factory or warehouse. These forms should be submitted atleast twenty four hours before the removal of the exportable goods. The superintendent of central excise or his inspector may go for sealing of goods. He examines the goods, relevant information and verifies the factors of payment of duty. He may also draw samples, if necessary, in triplicate. Two sets of the sealed samples are handed over to the exporters for delivering to the customs officer at the port. The officer retains third set for his record.
If the officer is satisfied with the details of exportable goods, he would sign on all six copies of AR4 forms and allow the clearance of goods. He returns original, duplicate and sixtuplicate copies to the exporter for presenting to the customs officer at the port. The officer sends triplicate copy to the rebate sanctioning authority, quadruplicate to the chief accounts. officer at his collector ate headquarters and retains the quintuplicate copy for records. The exporter shall use the sixtuplicate copy for the purposes of claiming drawback.
Submission of Forms at the Customs Office: The exporters present the original, duplicate and sixtuplicate copies of AR4 forms to the customs officer at the port along with the consignment. The custom officer examines and verifies the goods and other relevant facts. In case of export under seal, he ensures that it is not broken. If he is satisfied, he allows the export of the goods.
The custom officer makes endorsement on the original, duplicate and sixtuplicatt: copies of AR4 forms. He returns original and sixtuplicate copies to the exporter, and sends duplicate copy to the rebate sanctioning authority.
Filing' Claim for Rebate: Exporters have been granted option of claiming rebate either from Maritime Collector or Jurisdictional Assistant Collector of Central Excise. The exporters are required to file the claim within six months from the date of export. The claim should be filed in the prescribed form along with original copy of the AR4 form duly endorsed by the customs officer certifying the export of the goods. Maritime Collector of Central Excise or Jurisdictional Assistant Collector will compare the original AR4 form with the triplicate copy of AR4 form received from the Superintendent, Central Excise. If he is satisfied he shall sanction tlie rebate either in whole or in part as the case may be.
Documents : Following document are required to be filed for claiming rebate :
i) Application in prescribed form
ii) Original copy of AR4 form
iii) Duplicate copy of AR4 form in sealed cover received from Customs Officer, if required.
iv) Duly attested copy of Bill of Lading
v) Duly attested copy of Shipping Bill (Export Promotion Copy)
vi) Disclaimer Certificate in case claimant is other than Exporter