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List of Documents to be filed with Refund claim for Central Excise, Customs and Service Tax Refund/ Rebate Claims* Central Excise
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.
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.
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)
6. Any other document in support of the refund claim.
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.
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.
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.
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.
Central Excise
Persons eligible for refund
Though section 11B of the Central Excise Act, 1944 authorizes any person to apply for refund but the fact that the applicant is to furnish evidence of payment of excise duty in respect of which the refund is claimed restricts the scope of the term 'any person' used in the provision. Accordingly, in effect, a refund can be claimed only by the manufacturer. It is only in the case of exports under claim for rebate that an exception has been made to this principle. In that case, a merchant exporter is also entitled to claim rebate even though the duty has been paid by the manufacturer of the goods.
Procedure for claiming refund
An application for refund of duty is to be made in duplicate to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer, in the proper form. The application is to be accompanied by the documents evidencing payment of excise duty by the assessee and evidence showing that the incidence of duty has not been passed on to the customers.
The refund application is scrutinized and if it is found that the whole or any part of duty paid by the applicant is refundable is not hit by the provisions of unjust enrichment which means that the incidence of duty has not been passed on to the customer, an order is made in favor of the applicant. But if the refund is hit by the provisions of unjust enrichment, the amount so determined is credited to consumer welfare fund. Apart from the requirements laid down in section 11B certain procedural requirements have also been prescribed in the relevant provisions such as Rule 173L and notification no. 85/87 -CE dated 1.3.97 as amended issued under Rule 57F(13).
Refund - limitation and relevant date.
Under the provisions of section 11B, a claim for refund is maintainable only if it is filed within the period of 6 months from the relevant date. A claim filed after the stipulated period is barred by limitation. The relevant dates in respect of refunds arising out of various circumstances is defined under the section. The circumstances of refund and the corresponding relevant date are tabulated below:
Circumstances of refund
Export rebate on final products or on the e materials used in their manufacture-
i ) Export by Sea or air
ii) Export by land
iii) Export by post
Relevant Date
Date of shipment
Date on which goods pass the frontier
Date of dispatch by post office
The time limit of 6 months is however, not applicable where the duty is paid under protest in terms of Rule 233B of the Central Excise Rules, 1944.
Unjust enrichment.
Where the burden of duty has been transferred by the manufacturer to the buyer, the refund of duty to the manufacturer would lead to his unjust enrichment. The law does not permit such unjust enrichments. In such cases the refundable amount is credited to the consumer welfare fund. The burden of proof that the incidence of duty has not been passed on to the customer is on the manufacturer. However, in case of rebate of duty in the cases of exports, refund of unspent deposits lying in the PLA and the refund of credit of duty in terms of Rule 57F(13), the doctrine of unjust enrichment does not apply.
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EXCISE DUTY REFUND on Export of Goods
