Rebate Sanctioning Authority , Supplementary Rebate Claim, Refund Provided under section 11B of the Central Excises Act, 1944, Goods removed on A.R.E.1 from one factory of a manufacturer. Part-IV MISCELLANEOUS Time limit for disposal 1.1 The rebate sanctioning authority should point out deficiency, if any, in the claim within 15 days of lodging the same and ask the exporter to rectify the same within 15 days. Queries/ deficiencies shall be pointed out at one of and piecemeal queries should be avoided. The claim of rebate of duty on export of goods should be disposed of within a period of two months. Supplementary Rebate Claim 2.1 The Supplementary Rebate Claim, if any, should be filed within the stipulated time provided under section 11B of the Central Excises Act, 1944. Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export: 3.1 Goods removed on A.R.E.1 from one factory of a manufacturer may be allowed to enter in another factory of the said manufacturer ONLY for the purpose of consolidation and loading of goods in second or subsequent factory(ies) and export therefrom. For this facility the exporter shall be required to get his goods examined and sealed at each factory [the places of despatch] by a Central Excise Officer. The packages loaded in the vehicle shall be in sealed condition in their original packing. Where goods are stuffed in a container, the container shall be sealed. The Central Excise Officer having jurisdiction over the second or subsequent factory(ies) shall supervise the opening of the seal of container, loading of goods (duly sealed if these goods are to be loaded in open truck/vehicle) belonging to the subsequent factory in vehicle or container and sealing of the container. Cancellation of documents 4.1 After the goods are cleared for export on payment of appropriate duties of excise under claim of rebate but are not exported for any reason, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory or the warehouse, shall, on being requested by the exporter in writing, cancel the export documents and make necessary endorsements. Thereafter, the goods shall be treated as if these were cleared for home-consumption. The goods need not be brought back to the factory or warehouse.