Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/Exemption from payment of Terminal Excise Duty. 8.3.1

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

(i) An application in the Aayaat Niryaat form 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 a self declaration in Appendix 22C of Handbook regarding non-availment of CENVAT credit in addition to the prescribed documents.

(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 –22B. Such claims shall be filed within a period of 6 months from the last date of the month of receipt of payment.

(iii) In respect of supplies under paragraph 8.2(b) of the Policy where the supplier 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.

(iv ) In respect of supplies under categories mentioned in Paragraphs 8.2(d )( e )(f ) (g ) (h) ( i ) &( j ) of the Policy, the claim may be filed for the payment received/supplies effected during a particular month/quarter/half year as per the option of the applicant either on the basis of proof of supplies effected or payment received. The claim may be filed either against a particular project or all the projects. Such claims shall be filed within a period of 6 months from the end of monthly/quarterly/half yearly period reckoned from the date of receipt of the supplies by the project authority or from the date of receipt of the payment as per the option of the applicant. Such claims may also be filed where part payments have been received.