IGNOU : M.COM : IBO 4 : UNIT 13 : Q - 2. Describe the procedures of obtaining excise rebate under excise rebate policy.

 

Ans. Procedure Formalities

Let us now discuss various procedural formalities of excise rebate.

Refund Procedure under Rule 12: The authorities involved in the Rule are: i) Jurisdictional Central Excise Authority known as Central Excise Range Superintendent under whose jurisdiction the manufacturing unit is located; ii) Maritime Central Excise Authority located at the port. Rebate may be either claimed from Jurisdictional Assistant Collector of Central Excise or Maritime collector.

The documents required under Rule 12 are:

i) Invoices to be filled in four copies.

ii) AR 4/AR 5 Form to be filled in six copies.

The procedure followed is as under:

i) The exporters prepare four copies of Invoices giving all detail of the consignment.

ii) The excisable goods. which are to be exported under claim for rebate, are be marked as export cargo in individual packages. I

 iii) These marks and numbers are to be specified on AR4IAR5 Forms. all the 6 copies.

 iv) Personal Ledger Account (PLA) is to be filled in specifying the amount of duty applicable to the export consignment as debit. In PLA the credit balance of the deposit account spent by the individual manufacturer with the central excise authority is shown Each time when goods are cleared, the amount of duty applicable to the goods to be cleared is debited and the balance is shown in the balance column.

 v) All 6 copies of AR4/ AR5 Forms are to be presented to the Range Superintendent before clearance of the cargo. Under the Self-Removal Procedure (SRP) Presence of the central excise officer at the factory at the time of clearance is not necessary. But in those cases where physical examination by the central excise officer is solicited before the clearance of the cargo, 6 copies of AR41AR5 Forms should be presented to the Range Superintendent at least 24 hours before the goods are to be removed from the factory.

vi) After verifying the details given in the afore-mentioned documents, the Range superintendent allows clearance of the cargo from tile factory for onward transmission to the Port of shipment. Following endorsement are to be given in all the 6 copies of AR4/ AR5 Forms.

"Allowed to export under claim for Central Excise Rebate:".

vii) The original and duplicate copies of AR4/ ARS Forms are handed over to the exporter; the triplicate copy is sent to the Maritime Central Excise Collectorate Refund section, having jurisdiction over the port where from the goods are to be shipped; the fourth COPY is sent to the Chief Accounts officer (CAO) of the Maritime Central Excise Collectorate concerned; the 5" copy is retained by Range Superintendent for his record and future reference. The sixth copy is also to be I given to exporter or his authorized agent.

viii) The original, duplicate and sixtuplicate copies of AR4/AR5 Forms are to be submitted to the Export Department of Customs House along with other shipping documents to prove that formal central excise clearance has been obtained from the jurisdictional Central Excise Authority.

ix) lf custom officer is satisfied, he would make endorsements in the original, duplicate and sixtuplicate copies of AP4IARS Forms. The officer returns original and sixtuplicate copies to the exporter and sends duplicate copy to the Rebate sanctioning Authority.

x) Rebate claim may be filed either from Maritime Collector or Jurisdictional Assistant Collector of Central Excise

xi) Following documents should be filed for claiming rebate:

a) Application in prescribed form.

 b) Original copy of AR4/ARS Form.

 c) Duplicate copy of AR4 in sealed cover received from customs officer, if required

 d) Duly attested copy of Bill of lading

 e) Duly attested copy of shipping Bill (Export promotion copy)

f) Disclaimer certificate in case where claimant is other than exporter.