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 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 end of monthly/quarterly/half yearly period reckoned from the date of payment as per the option of the applicant. In cases where payment is received in advance, last date for submission of application may be correlated with the date of supply instead of date 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 Regional Authority, the Regional Authority shall allow deemed export benefits to the DTA supplier, on receipt of certified copies of Central excise attested invoice as proof of supplies made and/or excise attested CT3 form and proof of validity of LOP.

(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.