Circular No.508/04/2000-CX — THE CENTRAL EXCISE ACT, 1944

Circular No.508/04/2000-CX FNO 209/54/99-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, the 14th January, 2000 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 #t 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: