OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V ADODARA-II COMMISSIONERATE

Central Excise and CustomsBuilding, Subhanpura, Vadodara-23

TRADE NOTICE NO. 22 /2006

V ADODARA, DATED 21.09.06.

Subject:- Submission of Refund claims and Rebate claims for

the duty paid on finished excisable goods - reg.

In order to process the rebate/refund claims expeditiously, to the extent possible within one month, the target set out by the department for itself in the citizen charter, it is required that the claim is submitted along with all relevant documents! information, so that delays in calling for the records/information are avoided. The following documents are considered essential in case of rebate claims and refund claims:

REBATE CLAIMS:

(i) A request on the letterhead of the exporter containing claims of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each ARE-1 and its calculations.

(ii) (iii) (iv) (v) (vi) (vii)

(viii)

Original copy of ARE-1.

Central Excise Invoice issued under Rule 11 of Central Excise Rules. Self attested copy of Shipping Bill(s), and

Self attested copy of Bill(s) of Lading or Air Way Bills.

Disclaimer Certificate (in case where claimant is other than exporter) Evidence! Documents in support of the cost of transport and insurance from the place of removal to the port of shipment, in case when FOB value has been adopted as the assessable value.

If the exports have been made under drawback claim and input duty Cenvat credit has also been taken, an undertaking should be given to the effect that the drawback has been claimed only at rate applicable when Cenvat credit has been taken.

Packing slip submitted as an export document to Customs.

Export invoice copies.

A declaration to the effect that the market price of the goods is not less than the rebate claimed.

REFUND CLAIMS:

1. Refund application in the prescribed proforma.

2. Evidence in support of duty payment, e.g. original copy of TR-6 challan.

3. Documentary evidence that the duty burden has not been passed to any person.

(ix) (x) (xi)

..2..

5.

If payment of duty is under protest documentary evidence in support of payment of duty under protest.

If refund of duty arises out of any Judgment then copy the Court and appellate authority judgment to be enclosed.

An undertaking to the effect that if the refund is found erroneous at a later date the same will be paid back.

4.

6.

All documents are to be invariably submitted along with Refund! Rebate application to the Jurisdictional Assistant Commissioner! Deputy Commissioner.

All trade Associations and Chambers of Commerce and Members of Regional Advisory Committee are requested to publicize this Trade Notice among their Members! Constituents.

[RAKESH KUMAR]

COMMISSIONER,

CENTRAL EXCISE & CUSTOMS,

VADODARA - II.

Issued from

File No. F.No. IV!16-1/TN/Tech!2006- Pt-I

Vadodara, dated:21.09.2006

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