Authentication of supply invoice/ ARE-3 by the Central Excise Authorities for Claiming Deemed export benefits - Dated Signature of Superintendent
AS per Circular No. 15/2008-Cus dated 26.09.2008, in respect of units registered with Central Excise, the Superintendent of Central Excise in-charge of the unit has to make an endorsement on documents within 21 days from the date of supply or receipt of intimation, whichever is later.
It is reported to the Board that compliance with the above provision is difficult to assess when the said endorsement is not dated by the Superintendent. Moreover, difficulty was reported in obtaining document certified by Central Excise Authority w.r.t. recipient units registered with Central Excise but operating under the self- bonding/warehousing procedure prescribed in Circular No. 19/2007-Cus dated 03.05.2007.
Board has now amended the Circular to include, "Such endorsement shall bear the dated signature of the Superintendent of Central Excise. Further, where the recipient unit is operating under the procedure prescribed vide Circular no. 19/2007 -Cus dated 03.05.2007, the Superintendent of Central Excise shall, as is specified in that Circular, provide an attested true photocopy of the original ARE-3."
CBEC Circular No. 17/2014 - Cus., Dated: December 18, 2014