Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/Exemption from payment of Terminal Excise Duty.

8.6

The procedure for claiming benefits under paragraph 8.3 (b) and (c) of the Policy shall be as under:-

(i) An application in the form given in Appendix- 12B along with the documents prescribed therein, shall be made by the supplier to the Regional Licensing Authority concerned. The recipient may also claim the benefits on production of a suitable disclaimer from the supplier along with non-availment of CENVAT credit certificate from the Jurisdictional Excise Authority in addition to the prescribed documents.

(Above Sub-para (i) has been substituted vide P.N. No. 19/2004, DT. 26/10/2004)

(ii) In case of supplies under paragraph 8.2(a), (b) & (c), the claim shall be filed against receipt of payment through normal banking channel in the form given in Appendix –22 A. Such claims shall be filed within a period of 6 months from the date of receipt of payment.

(Sub-para (ii) has been amended vide PN. NO. 32/2004-09, DT. 15/12/2004)

In respect of supplies under paragraph 8.2(b) of the Policy where the supplies wants to claim benefits from the licensing authority, the Licensing Authority while allowing deemed export benefits to the DTA supplier, will endorse a copy of the communication to the concerned Development Commissioner along with the details of invoices against which deemed export benefits have been allowed for confirmation of the transaction involved.

(Last paragraph has been added vide PN.No. 44/2004, DT. 14/01/2005)

[OLD-
(i) An application in the form given in Appendix-12B, alongwith the documents prescribed therein, shall be made to the Regional Licensing Authority concerned.

(ii) The claim shall be filed against payment certificate received on monthly basis/quarterly basis/half yearly basis, except for supplies under paragraph 8.2 (d), (e), (f) (g) and (j), where it may be filed either on the basis of payment certificate or on the basis of proof of supplies effected. The claim may be filed either covering the payment certificate received for the supplies against a particular project or supplies to all the projects effected during the month/quarter/half year as per the option of the applicant. In addition, the applicant shall also have the option to file claim covering all the supplies to a project. ]