|
Procedures for refund of CENVAT credit under rule 5 of CENVAT Credit
Rules, 2002
Notification No. 11
dated 1st March 2002
In exercise of the powers conferred by rule 5 of
CENVAT Credit Rules, 2002 (hereinafter referred to as the said rules), the
Central Government hereby directs that refund of CENVAT 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 laid down in the
Central Excise Rules, 2002.
2.
The claims for such refund are submitted not more than once in any
quarter in a calendar year.
Provided that where the
average export clearances of dutiable goods in value terms is seventy per cent
or more of the total clearances of dutiable goods in the preceding three months,
the claims for such refund may be made for each calendar month.
3. The manufacturer
undertakes to refund to the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, on demand being
made, within six months of the date of payment, any refund erroneously paid to
him.
4. The manufacturer submits
an application in Form A annexed to this notification to the Deputy Commissioner
of Central Excise or the Assistant Commissioner of Central Excise, as the case
may be, in whose jurisdiction the factory from which the goods are exported is
situated, along with the Bill of Lading or Shipping Bill or Export Application
duty certified by any officer of customs to the effect that goods have in fact
been exported.
5. The refund is allowed
only in those circumstances where a manufacturer is not in a position to utilize
the credit of the duty on inputs allowed under rule 3 of the said rules against
goods exported during the quarter or month to which the claim relates.
6. The application in Form
A along with the proof of due exportation and the relevant extracts of the
records maintained under the said rules or the deemed credit register maintained
in respect of textile fabrics, as the case may be, in original are lodged with
the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, before the expiry of the period specified in
section 11B of the Central Excise Act, 1944 (1 of 1944).
7. The refund of excise
duty is allowed by the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be.
ANNEXURE
FORM �A�
(See paragraph 4 of Appendix)
APPLICATION FOR REFUND OF CENVAT CREDIT UNDER RULE 5
OF THE CENVAT CREDIT RULES, 2002
(Refund relating to quarter or month - )
To,
The Deputy/ Assistant Commissioner of Central
Excise,
___________________________________________
Sir,
I/ We have exported under-mentioned quantity and
description of the goods to _________. A copy of the relevant Bill of Lading, Shipping Bill or
Export Application is also attached. I/
We am/ are not in a position to utilize the CENVAT credit of duty paid on inputs
allowed under rule 3 of the CENVAT Credit Rules, 2002, in respect of final
products exported under bond during the quarter or month ____________. I/ We request that refund of this credit
may be granted.
1.
Particulars of the goods exported:
(i) Full
description of the goods:
(ii) Full description
of the inputs going into such exported products and credit availed of in respect
of such inputs under rule 3:
2. Relevant extracts of the
records maintained under the CENVAT Credit Rules, 2002 or the deemed credit
register maintained in respect of textile fabrics, as the case may be, in
respect of such input duty credit:
3.
Number and date of Bill of Lading or Shipping Bill or Export application:
4.
Amount of refund claimed:
I/ We certify that the aforesaid particulars are
correct and I/ we am/ are the rightful claimant (s) to the refund of excise duty
due thereon which may be allowed in my/ our favour.
I/ We undertake to refund, on demand being made,
within six months of the date of payment any refund erroneously paid to me/ us.
I/ We declare that no separate claim for rebate of
duties in respect of excisable materials used in the manufacture of the goods
covered by this application has been or will be made under the Customs and the
Central Excise Duties Drawback Rules, 1971 or under claim for rebate under the
Central Excise Rules, 2002.
I/ We declare that we have not filed/ will not file
any other claim for refund under rule 5 for the same quarter or month to 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 Lading or Shipping Bill or 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 under Head
�038-Union Excise Duties-Deduct Refunds�.
Date___________
Chief Accounts Officer _____________________________
____________________________________________________________________________________________________________
Cheque No. ___________ dated _____________ issued in
favour of Shri/ Messrs ___________________ for Rs _________ (Rs.__________
_).
Date___________
Chief Accounts Officer _____________________________
____________________________________________________________________________________________________________
Received Cheque No. ________________ dated
________________ for Rs.
_____________________ (Rs.______________).
Dated_________________
Signature of claimant ________________________
|