Refund of Excise Duty paid in case of Export under Form H

Data?1494421646 Amar Kumar asked almost 3 years ago

Hi Memmbers, A merchant-exporter of Delhi (not regostered under Central Excise Act, 1944 but registered Delhi VAT and CST) has purchsed goods from manufacturer of Mumbai (registered under Central Excise Act, 1944) for export under Form H. The merchant-exporter has paid excise duty on the purchase of goods for export but exempted from payment of CST. Now, the merchant-exporter wants to calim refund of excise duty paid. My qureries are: 1. Can the merchant-exporter claim refund of excise duty paid? 2. If yes, where to file application and with which authotrity? 3. What are documents required for refund? 4. What are laws on refund of excise duty paid in case of export under Form H. Please help. Thanks.

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2 Answers
Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Chirag answered almost 3 years ago

I have referred the provisons of Chapter 8 of CBEC's Manual 2005 and as per understanding the exporter is not eligible for refund. If a trader register himself as a merchant exporter, then can he get refund of excise duty paid on export of goods. Correct me if I am wrong Thanks.

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Open uri20170510 32134 1uwcnoc?1494421631 Shubhangi Jain answered almost 3 years ago

Please refer to Chapter 8 of CBEC's Manual of Instructions-Edition 2005.

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