News Flash
  • One-Day GST Training on “TDS provisions of Registration, Returns and Payments” for officers of CBIC on 24th August, 2018 at NACIN, Faridabad Click here
  • Notifications issued specifying the due dates for filing of FORM GSTR-1 and FORM GSTR-3B for the period from July, 2018 to March, 2019.
  • “The MPRs for Revenue Report (DDM-GST-1) and Revenue trend of Top 25 Assessees (DDM-GST-4) have been hosted on DDM website. GST Commissionerates are required to upload the Revenue Report [CHALLAN REVENUE] and Revenue trend of Top 25 Assessees data from July, 2017 to July, 2018 at the earliest. The DDM-GST-1A MPR are no longer required to be uploaded and hence disabled.”
  • Two Days' Course on "Vigilance Matters" for Group 'A' Officers of CBIC from 23.08.2018 to 24.08.2018 at NACIN Faridabad under training programme. Click here
  • Tracer dated 07.08.18 issued in respect of 60(sixty) bottle seals not received by Customs Kolkata Click here
  • Status of filling of Withdrawal applications before various Appellate FORA as required vide DO letter dt. 11.07.2018. Click here
  • Notifications issued specifying the special procedure for completion of migration of taxpayers who received provisional IDs but could not complete the migration process; and for exempting payment under reverse charge until 30.09.2019.
  • LIMBS FAQs for field formations under CBIC Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/08/2018 have been uploaded
  • One Week Training Programme for Gr-A Officers of CBIC on "Greening of Offices" at iCED, Jaipur from 27th to 31st August, 2018 Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in August 2018 Click here
  • Two Days' Training Programme on " Export Promotion Scheme - Pre & Post GST Era" for Gr-A Officers of CBIC on 16th & 17th August, 2018 at NACIN, Faridabad Click here
  • Letter from Chairman, CBIC for submission of Two Swachhta projects for the F.Y. 2018-19. Click here
  • Draft new GST return design, principles and formats is published on https://www.mygov.in/group-issue/simplified-gst-return-principles-and-draft-return-formats/ for feedback and suggestions till 31.08.2018
  • Letter from the office of DGHRD to all the CCAs reg initiation of "Online Deputation Module" for Group 'A' officers Click here   URL Address   Flow Chart
  • Draft GST returns and formats will be placed on Mygov.in portal shortly. Stakeholders are requested to provide their feedback on the MyGov portal.
  • Placing of GST Returns and formats in public domain - Reg. Click here
  • Chairman CBIC's newsletter dated 27.07.2018 Click here
  • Report called for Applications filed for withdrawal of cases in terms of instruction F.390/Misc./ 116/2017-JC dated 11.7.2018 Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018 Click here
  • Video on SWACHH BHARAT - A Pune Customs Initiative. Click here
  • Member (GST) letter to all Pr. Chief Commissioners/Chief Commissioners of GST Zones for collecting GST related issues for MSME. Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in August, 2018 Click here
  • Postponement of two (2) days Train the Trainers (ToT) Workshop on Green Customs on 20-21 August,2018 which was earlier scheduled on 23- 24 July, 2018 Click here
  • Letter from the office of DGHRD to all the CCAs regarding initiation of Online Monitoring of DPC Module for Group B and C .Click here
  • Decisions taken by the GST Council in its meeting held on 21.07.2018 regarding GST rates on services and New Returns format.For detailsClick here
  • Chairman CBIC's newsletter dated 21.07.2018.Click here
  • Special instructions to PAO regarding GST Refunds.Click here
  • Observation of Swachhta Pakhwada in the Department Of Revenue from 15/10/18 to 31/10/18.Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
View all

TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY. 
DATED THE 28th APRIL. 2000
8 VAISAKHA, 1922 ( SAKA)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) 

***

New Delhi, dated the 28th April. 2000
8 Vaisakha, 1922 ( SAKA) 

NOTIFICATION
No. 35/2000-Central Excise (N.T.), dated 28-4-2000.

        In exercise of the powers conferred by sub-rule (7) of rule 57AC of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 85/87-Central Excise, dated the 1st March, 1987 [G.S.R. 262 (E), dated the 1st March, 1987], the Central Government hereby directs that refund of credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations, set out in the Appendix to this notification.

APPENDIX

1. The goods are exported in accordance with the procedure specified in Chapter IX of the Central Excise Rules, 1944, as modified, wherever applicable, by rule 173-0 of the said rules.

2. The claims for such refund are submitted not more than once in any quarter in a calendar year.

Provided that, notwithstanding anything stated above, the claims for such refund may be made for each calendar month where the average export clearances of dutiable goods in value terms is seventy per cent or more of the total clearances of dutiable goods in the preceding three months.

3. The manufacturer undertakes to refund to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, on demand being made, within six months of the date of payment, any refund erroneously paid to him.

4. The manufacturer shall prepare an application Form A below and present to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the factory from which the goods are exported is situated together with the Bill of Lading or Shipping Bill or Export Application duty certified by the Customs Authorities to the effect that goods have in fact been exported.

5. The refund shall be allowed only in those circumstances where a manufacturer is not in a position to utilize the credit of the duty on inputs allowed under rule 57AB against goods exported during the quarter or month to which the claim relates.

6. The application for refund together with the proof of due exportation and the relevant extracts of the records maintained under sub-rule (3) of rule 57AE or the deemed credit register maintained in respect of textile fabrics, as the case may be in original are lodged with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944).

7. The refund of excise duty shall be allowed by the said the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be.


FORM "A" 
(See para 5 of Appendix)
Application for refund of duty under rule 57AC of the Excise Rules, 1944

(Refund relating to quarter or month - )

To

The Deputy / Assistant Commissioner of Central Excise,

Sir,

I/We have exported under-mentioned quantity and variety of the goods to_____. A copy of the relevant Bill of Lading, Shipping Bill/ Export Application is also attached. I/We am/are not in a position to utilize the credit of duty paid on inputs allowed under rule 57B of the Central Excise Rules, 1944, in respect of final products exported under bond during the quarter or month ________. I/We request that refund of this credit to me/ us may be granted.

I. Particulars of the goods exported.

(i) Full description of the goods-

(ii) Full description of the inputs going into such exported products and credit availed of in respect of such inputs under rule 57AB.

II. Relevant extracts of the records maintained under sub-rule (3) of rule 57AE or the deemed credit register maintained in respect of textile fabrics, as the case may be, in respect of such input duty credit.

III. No . and date of Bill of Lading/ Shipping Bill/ Export Application.

IV. Amount of refund claimed.

I /We certify that the aforesaid particulars are correct and I/We am/are the rightful claimant(s) to the refund of excise duty due thereon which may be allowed in my/our favour.

I/We undertake to refund, on demand being made, within six months of the date of payment any refund erroneously paid to me/us.

I/We declare that no separate claim for rebate of duties in respect of excisable materials used in the manufacture of the goods covered by this application has been or will be made under the Customs and Central Excise Duties Drawback Rules, 1971 or under claim for rebate under rule 12(l)(b) of the Central Excise Rules, 1944.

I/We declare that we have not filed /will not file any other claim for refund under rule 57AC for the same quarter or month to which this claim relates.

 

Signature and fall address of the claimant (s)


Refund Order No. 

Date_________

The claim of Shri /Messrs. __________ has been scrutinized with the relevant Bill of Lading/Shipping Bill/ Export Application and refund of Rs_________(Rs.______) is sanctioned.

Date_________

Deputy / Assistant Commissioner of Central Excise____________

Forwarded to-

(1) The Chief Accounts Officer, Central Excise, for information and necessary action.

(2) The Commissioner of Central Excise ___________

Date_________

Deputy / Assistant Commissioner of Central Excise__________


Passed for paymenI of Rs __________(Rs _________). The amount is adjustable under Head "038-Union Excise Duties-Deduct Refunds".

Date_________

Chief Accounts Officer


Cheque No.____________dated in favor of Shri/Messrs____________for Rs.__________________(Rs.______________).

Date_________

Chief Accounts Officer


Receieved Cheque No______________dated_______________ for Rs. _______________(Rs______________)

Dated_________

Signature of claimant.


F.No.B-4/5/2000-TRU

(Prashant Kumar Sinha)
Under Secretary to the Government of India

 

Back