Notification No. 43/94-C.E. (N.T.), dated 22-9-1994 as amended by Notification No. 26/95-C.E.(N.T.), dated 6-6-1995.
 
 

[3] Rebate of duty on castor oil and groundnut oil without application in AR 4 and observing other formalities. — In exercise of the powers conferred by sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on castor oil and groundnut oil conforming to the relevant standards laid down in the Vegetable Oil Grading and Marking Rules, 1955 (hereinafter referred to as the goods) shall, when exported out of India by an exporter, be granted without the production of documents evidencing the payment of duty on the goods and without any application in form A.R. 4 subject to the following conditions, namely :-

(i) that in respect of the goods exported by land and inland water, this notification shall apply only to the goods that are exported to Pakistan or Burma;

(ii) that the goods are exported within two years from the date of payment of duty or within such shorter period as the Central Government may specify in this behalf;

(iii) that the proper officer of customs draws a sample of each consignment of the goods to be exported before shipment for purposes of chemical test;

(iv) that the amount of duty paid on the goods exported, and the date of payment thereof are established by production of duty paying document for similar goods to the satisfaction of the Commissioner of Central Excise;

(v) that the amount of rebate of duty admissible is not less than five hundred rupees and the market value of the goods at the time of exportation is, in the opinion of the Commissioner of Central Excise not less than the amount of the rebate of duty claimed;

(vi) that the exporter produces the duty paying document together with the copy of the shipping bill or the bill of export with an endorsement thereon by the proper officer of customs to the effect that the goods have in fact been exported;

(vii) the exporter undertakes to refund to the Commissioner of Central Excise on demand being made within six months from the date of payment, any rebate of duty erroneously paid to him;

(viii) subject to the conditions mentioned above being fulfilled, the rebate of excise duty shall be paid in cash by such officer as may be authorised in this behalf and in accordance with such procedure as may be prescribed from time to time, by the Central Board of Excise and Customs.

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