Entitlement
3.8.2.3
However, benefits can be claimed either by the supporting manufacturer (along with disclaimer from the company / firm who has realized the foreign exchange directly from overseas) or by the company / firm who has realized the foreign exchange directly from overseas.
(Above Para 3.8.2.3 has been added vide
NTF. NO. 43/2008, DT. 23/09/2008)