CHAPTER 8
EXPORT UNDER CLAIM FOR REBATE
Part-IV
MISCELLANEOUS1. Time limit for disposal
1.1 The rebate sanctioning authority should point out deficiency, if any, in the claimwithin 15 days of lodging the same and ask the exporter to rectify the same within 15days. Queries/ deficiencies shall be pointed out at one of and piecemeal queries shouldbe avoided. The claim of rebate of duty on export of goods should be disposed of withina period of two months.
2. Supplementary Rebate Claim
2.1 The Supplementary Rebate Claim, if any, should be filed within the stipulated timeprovided under section 11B of the Central Excises Act, 1944.
3. Entry of goods in another factory of the same manufacturer for consolidation andloading of consignment for export:
3.1 Goods removed on A.R.E.1 from one factory of a manufacturer may be allowedto enter in another factory of the said manufacturer ONLY for the purpose ofconsolidation and loading of goods in second or subsequent factory(ies) and exporttherefrom. For this facility the exporter shall be required to get his goods examined andsealed at each factory [the places of despatch] by a Central Excise Officer. Thepackages loaded in the vehicle shall be in sealed condition in their original packing.Where goods are stuffed in a container, the container shall be sealed. The Central ExciseOfficer having jurisdiction over the second or subsequent factory(ies) shall supervise theopening of the seal of container, loading of goods (duly sealed if these goods are to beloaded in open truck/vehicle) belonging to the subsequent factory in vehicle orcontainer and sealing of the container.
4. Cancellation of documents
4.1 After the goods are cleared for export on payment of appropriate duties ofexcise under claim of rebate but are not exported for any reason, the AssistantCommissioner of Central Excise or the Deputy Commissioner of Central Excise havingjurisdiction over the factory or the warehouse, shall, on being requested by the exporterin writing, cancel the export documents and make necessary endorsements. Thereafter,the goods shall be treated as if these were cleared for home-consumption. The goodsneed not be brought back to the factory or warehouse.
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