| Date: |
14-01-2000
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| Notification No: |
Central Excise Circular No 508/2000
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Export Rebate – Merchant-exporter entitled to rebate in respect of ingots, billets and hot re-rolled products of non-alloy steel covered by compounded levy
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Export Rebate � Merchant-exporter entitled to rebate in respect of
ingots, billets and hot re-rolled products of non-alloy steel covered by
compounded levy
Circular
No. 508 dated 14th January 2000
It
is directed to say that a doubt has arisen whether merchant-exporters can file
claims of rebate of central excise duty paid on ingots and billets of non-alloy
steel and hot-re-rolled products of non-alloy steel notified under section 3A of
the Central Excise Act, 1944 [hereinafter referred to as the said goods]
consequent to its export or the manufacturers of the said goods alone are
permitted to file the rebate claims.
2.
The Board has examined the matter. It is clarified that there is no bar
on the merchant-exporters to file rebate claim and with the Assistant/Deputy
Commissioner (Divisional Officer) having jurisdiction over the factory of
manufacture of said goods and receive the rebate, provided the manufacturer
gives the �disclaimer� certificate. The AR-4 should be generated in the
factory of said goods and duly signed both by the manufacturer and the
merchant-exporter.
3.
The trade and the field formations may suitably be informed.
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