F . NO 209/54/99 -CX . 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs
2db9f02fae48ec237a6f04c9d0edb94d737c8940 · 1944 · State unknown
Parent: THE CENTRAL EXCISE ACT, 1944 (8b9c1d20fad0a6e59e6a2bcf99a6dea8c3f65936)
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F . NO 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 It 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 .Rule TOC
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 .
