List of Documents to be filed with Refund claim for Central Excise, Customs and Service Tax Refund

By | December 20, 2014
List of Documents to be filed with Refund claim for Central Excise, Customs and Service Tax Refund/ Rebate Claims* Central Excise Sl.Nos. Types of Refund/ Rebate application Section /Rule/ Notification under which filed List of documents required to be filed with refund claim.

1.
Refund of Central Excise duty (Excess payment of duty).
Section 11 B of CEA,1944 .
1 Application in prescribed Form –R.
2 Copy of TR-6/ GAR-7/PLA/ copy of return evidencing payment of duty.
3. Copy of invoices (in original)
4. Documents evidencing that duty has not been passed on to the buyer.
5. Any other document in support of the refund claim.

2.
Refund of Pre-deposits
Deposit made under Section 35 F of CEA 1944.
1. Application in plain form
2. Copy of order of Appellate authority consequent to which the deposit made becomes returnable.
3. Copy of Challan evidencing payment of pre deposit (in original).
4. Any other document in support of the refund claim.

3.
Rebate of duty paid on goods exported.
Rule 18 of CER 2002 and Notification No.19/2004 CE (NT) dated 6.9.2004.
1. A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-1 and its calculations.
2. Original copy of ARE-1.
3. Invoice issued under Rule 11 of CER, 2002
4. Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.
5. Proof of duty payment.
6. Disclaimer certificate. (in case claimant is other than exporter)
5. Any other document in support of the refund claim.

4.
Rebate of duty on inputs used in the manufacture of goods exported.
Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated 6.9.2004.
1. A request on the letterhead of the exporter containing claim of rebate, ARE-2 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-2 and its calculations.
2. Original copy of ARE-2.
3. Self attested copy of Shipping Bill (EP copy) and Bill of Lading/ Airway Bill..
4. Duplicate copy of Central Excise input Invoice under which Central Excise duty was paid/ accounted as payable for goods used in the export product.
2
5. Details of sanction given by AC/DC for input-output ratio. Calculation/ details of use of material in the export goods.
6. Any other document in support of the refund claim.


5.
Rebate on exports of Pan Masala and Gutkha.
Rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 and Notification No.32/2008- CE (NT) dated 28.8.2008.
1. A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-1 and its calculations.
2. Original copy of ARE-1.
3. Invoice issued under Rule 11 of CER, 2002
4. Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.
5. Proof of payment of duty.
6. Any other document in support of the refund claim.

6.
Refund of accumulated CENVAT credit for export under bond.
Rule 5 of CENVAT credit rules read with Notification No. 5/2006 CEX (NT) dated 14.3.2006.
1. Refund Application in Form as prescribed under Notification.
2. Relevant extracts of the records maintained under CENVAT Credit Rules in respect of input duty credit taken
3. Statement/ Documents to show use of inputs/ input services in the exported goods.
4. Original copy of ARE-1.
5. Invoice issued under Rule 11 of CER, 2002
6. Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.
7. Disclaimer certificate. (in case claimant is other than exporter)
8. Any other document in support of the refund claim.

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