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Notification No. 35 dated 28th April 2000 - Central Excise (NT)
In exercise of the powers conferred by
sub-rule (7) of rule 57 AC of the Central Excise Rules, 1944 and in supersession
of the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No 85/87-Central Excise, dated the 1st March
1987 (G.S.R. 262(E) dated the 1st March 1987), the Central Government
hereby directs that refund of 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 safeguard, conditions and
limitations, set out in the Appendix to this notification.
APPENDIX
1. The goods are exported in
accordance with the procedure specified in Chapter IX of the Central Excise
Rules, 1944, as modified, wherever applicable; by rule 173-O of the said rules.
2. The claims for such refund are submitted not
more than once in any quarter in a calendar year.
Provided that, notwithstanding anything
stated above, the claims for such refund may be made for each calendar month
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.
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 shall prepare an application Form A given below and present
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 together with the Bill of Lading or Shipping
Bill or Export Application duly certified by the Customs Authorities to the
effects that goods have in fact been exported.
5. The refund
shall be 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 57AB
against goods exported during the quarter or month to which the claim relates
6. The application
for refund together with the proof of due exportation and the relevant extracts
of the records maintained under sub-rule (3) of rule 57AE or the deemed credit
register maintained in respected 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 the excise duty shall be
allowed by the said the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be.
FORM �A�
(See para 5 of Appendix)
Application for refund of duty under rule 57AC of the Central
Excise Rules, 1944
(Refunds relating
to quarter or month ____________________)
To
The Deputy/ Assistant Commissioner of Central
Excise,
Sir,
I/ We have exported under-mentioned quantity
and variety of the goods to _______________________________________. A copy of
the relevant Bill of Lading, Shipping Bill/ Export Application is also attached.
I/ We am/ are not in position to utilize the credit of duty paid on inputs
allowed under rule 57 AB of the Central Excise Rules, 1944, in respect of final
products exported under the bond during the quarter or month
______________________. I/ We request that refund of this credit to me/ us 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 57AB.
2. Relevant extracts of the records
maintained under sub-rule (3) of rule 57AE or the deemed credit register
maintained in respect of textile fabrics, as the case may be, in respect of such
input duty credit.
3. No. and date of Bill of Lading/ Shipping Bill/ 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 Central Excise Duties Drawback Rules, 1971 or under claim for rebate under
rule 12 (1)(b) of the Central Excise Rules, 1944.
I/ We declare that we have not filed/ will
not file any other claim for refund under rule 57AC for the same quarter or
month to which this claim relates.
Signature ________________________________________
Full address of the claimant(s)
___________________________________
Refund Order No.______________________
Date ________________________________
The claim of Shri/ Messrs ______________________________________has
been scrutinized with the relevant Bill of Lading/ Shipping Bill/ 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 the payment of Rs.____________________ (Rupees
__________________________).
The amount is adjustable under Head �
038-Union Excise Duties-Deduct Refunds�.
Date___________________
Chief Account Officer ____________________
Cheque No._____________________ date ________________ issued in favour
of Shri/ Messrs ___________________________________________________________ for
Rs. _________________ (Rs.
_______________________)
Date____________
Chief Account Officer ____________________
Received Cheque No.________________ dated ___________ for Rs.
__________________ (Rs. __________________________________________).
Date________________
Signature
of claimant _____________________
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