4.43B

An application for grant of credit for supplies from DTA to SEZ can be made by the DTA unit or the SEZ unit. The DTA unit may claim the benefits either from the Regional Authority or the Development Commissioner concerned. In case claim have been filed with the Regional Authority, the Regional Authority while allowing the benefits to the DTA unit will simultaneously endorse a copy of the communication to the concerned Development Commissioner alongwith the details of export documents against which benefits have been allowed for confirmation of the transaction involved. In case the DTA supplier prefers claim with the Development Commissioner, the Development Commissioner shall verify the Denied Entity List (DEL) status of the supplier from the DGFT website before allowing DEPB benefits. The SEZ unit will file application with the Development Commissioner concerned in ‘Aayaat Niryaat Form’ along with the following documents:

1. Bank receipt (in duplicate)/ demand draft evidencing payment of application fee in terms of Appendix 21B.

2. A copy of bill of exports issued by Customs in the SEZ.

3. A copy of invoice showing FOR value of supply, DEPB entitlement on such supply and total value realised from such sale.

4. Bank certificate of realisation in the form given in Appendix 22B.

5. In case SEZ unit opts to apply for the DEPB benefit for such supplies received, a disclaimer (along with the IEC of DTA Unit endorsed on it) certificate from DTA unit declaring that the DTA unit shall not claim any benefit on such supplies and authorising SEZ units to claim DEPB benefit on such supplies.