Circular No. 508/04/2000-CX dt. the 14th January, 2000

Excise Rebate
Merchant- Exporter can claim Rebate of excise duty paid on ingots and billets of non-alloy steel and hot re-rolled products of non-alloy steel.

Subject: Rebate of 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 - Whether rebate claims can be filed by merchant-exporters-instructions regarding -

Sir,

I am 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.

4. Receipt of this Circular may please be acknowledged.

Sd/-
(P.K.Sinha)
Under Secretary (CX.6)

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