7.03

Eligibility criteria for claiming TED / Drawback

(a) Application can be filed either by supplier or by recipient of goods, having IEC Number.

(b) Application can be made by Registered office / Head office / Branch office or Manufacturing unit.

(c) In case supplier files claim for TED refund, it shall obtain a certificate for non-availment of CENVAT credit from the recipient of goods as per Annexure - I to ANF-7A and submit the same. In case recipient of goods is an applicant, then the applicant itself shall submit such certificate.

(d) In case supplier files claim for Duty Drawback, it shall submit a certificate for non-availment of CENVAT credit as per Annexure II to ANF-7A. In case recipient of goods is an applicant, then it shall obtain such certificate from the supplier and submit the same.

(e) In case recipient unit files claim for TED / Duty Drawback, disclaimer certificate as prescribed in the Annexure-III to ANF- 7A shall be obtained from supplier and shall be submitted along with the application. In case supplier of the goods is an applicant then the disclaimer certificate from the recipient of the goods shall be submitted.

(f) Claim can be filed only after payment is received in full, to the extent of supplies made.

(g) Claim can be filed against payment received through normal banking channel, as per e-BRC. In other words, supply documents have to be negotiated through bank only. In respect of supplies covered under Paragraph 7.02 (e) to (h) of the FTP, payment certificate issued by Project Authority, in APPENDIX-7D, has also to be submitted.

(h) Sub-contractor can also file claim provided its name is endorsed in the Project Authority Certificate / Contract before supply of such goods.