Is Electronic Filing of Rebate Claims allowed? Has Board forgotten to amend Notification No. 19/2004 – CENT?
NOTIFICATION No. , dated 6-9-2004 prescribes the procedure for rebate of the duty paid on exported goods. Condition 2(d) of the Notification stipulates that:-
(d) the rebate claim by filing electronic declaration shall be allowed from such place of export and such date, as may be specified by the Board in this behalf;
Further Condition 3(c) of the Notification prescribes the procedure for claiming rebate through electronic declaration as follows:
(c) Claim of rebate by electronic declaration: - An exporter may enter the requisite information in the shipping bill filed at such place of export, as may be specified by the Board, for claiming rebate by electronic declaration on Electronic Data Inter-change system of Customs. The details of the corresponding application shall be entered in the Electronic Data Inter-change system of Customs upon arrival of the goods in the Customs area. After goods are exported or order under section 51 of the Customs Act, 1962 (52 of 1962) has been issued, the rebate of excise duty shall, if the claim is found in order, be sanctioned and disbursed by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs.
The Notification also defines electronic declaration as “For the purpose of this notification, the expression “electronic declaration” means the declaration of the particulars relating to the export goods, lodged in the Customs Computer System, through the data-entry facility provided at the Service Center or the data communication networking facility provided by the Indian Customs and Central Excise Gateway (called ICEGATE), from the computer of the person authorized for this purpose.”
The CBEC's Manual of Instructions in para 10 of Chapter 8 Part-I, explains this as:-
10. Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDI)
10.1 The new concept of filing of rebate claim and its sanction through EDI established by the Customs formations at different ports/airports/ICDs/CFSs has been incorporated in the new procedure. However, its implementation is dependent upon development of software and formats of electronic forms, administrative set-up at the places of exports for auditing such claims and putting in place the necessary hardware. The new process will also require to be tested. This may take some time. Accordingly, the provision has been made that this facility will be available at such places and from such time as may be specified by the Board.
10.2 For this purpose, the expression 'electronic declaration" has been defined as the declaration of the particulars relating to the export goods, lodged in the Customs Computer System, through the data-entry facility provided at the Service Center or the data communication networking facility provided by the Indian Customs and Central excise Gateway (called ICEGATE) from the computer of the person authorized for this purpose.
Now as per Notification No. 19/2004, the Board is to specify the place of export and the date from which the electronic declaration is to be accepted/allowed. Six years have elapsed since the notification was issued and the Board is yet to specify either the place of export or the date.
Have they forgotten about it or are they not aware of it?
Another question that arises is – whether the electronic claim, if at all allowed, is to be filed under ICEGATE or ACES ? When the Notification was issued, there was no ACES , but recently the ACES programme has made life miserable for the Central Excise and Service Tax officers and assessees and the ‘Systems Directorate' of the CBEC has declared ACES to be a great success. (Officers and assessees not thinking so is only a matter of opinion). In CIRCULAR NO. , Dated : March 23, 2010, Board states, “It has automated the major processes of Central Excise and Service Tax - registration, returns, accounting, refunds, dispute resolution, audit, provisional assessment, exports, claims, intimations and permissions .”
See the well drafted confusion?
According to Notification No. 19/2004, electronic declaration can be made for rebate from a date to be notified and it is to be done with ICEGATE. The date is yet to be notified.
The CBEC says ACES has automated everything.
What should the assessee do? Try all electronic methods, take a printout and go to the Central Excise office and satisfy the concerned officers and get your claims cleared!
Will the concerned do something?