RULE 189. Presentation of claim for rebate

(1) Claim of the rebate of duty in the proper form shall be lodged along with original copy of the application of removal to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, the Maritime Commissioner of Central Excise under whose jurisdiction the port, airport or post office of export, from which goods were exported, are located.

(2) The Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, Maritime Commissioner of Central Excise shall compare the duplicate copy of application received from the Officer of Customs with the original copy received from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.