Discuss the procedure related to excise clearance of goods

The export goods are generally exempted from excise duty and if the duty is already paid then it is refunded back to the exporter. To get an exemption, the exporters apply to Excise Commissioner along with a copy of RCMC, invoice, etc. If the exporter has already paid excise duty and has to get refund, then he applies to the Assistant Commissioner of Excise. The Assistant Commissioner verifies the refund application and if he is satisfied, the duty amount is refunded back to the exporter.