FACILITY OF FILING REBATE CLAIMS BY EXPORTERS AND EXECUTION OF BOND OR LETTER OF UNDERTAKING EXTENDED TO ALL COMMISSIONERATES

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Taking into account the growing international trade through minor ports, the Government has decided to extend the facility of filing rebate claims by the exporters and execution of bond or letter of undertaking, which was earlier restricted to designated officers in 8 or 10 locations, to all commissionerates of Central Excise in the country where port, airport, land customs station and post office of exportation is located.

In view of this extended facility, exporters have got more options to file claims for rebate of central excise duty paid from the place where the export takes place. This is in addition to the facility of filing the rebate claims before the jurisdictional Assistant/ Deputy Commissioners where export goods are manufactured or warehoused. Exporters who export goods under bond or letter of undertaking without payment of excise duty would also be benefited.

In the recent past Government has initiated several steps towards facilitation of trade and simplification of indirect tax procedures with the objective of reducing the transaction cost of export thereby making exports more competitive. The present move is yet another step in that direction.

The details are available at the CBEC website: www.cbec.gov.in.