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

8.3.1

Procedure for claiming benefits under paragraph 8.3 (b) and (c) of FTP shall be as under:-

(i) An application in ANF 8 along with prescribed documents, shall be made by supplier to RA concerned. Recipient may also claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22C of HBP v1 regarding non-availment of CENVAT credit in addition to prescribed documents.

(ii) In case of supplies under paragraph 8.2(a), (b) & (c) of FTP, claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Claims should be filed within a period of twelve months from the date of payment. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment. Claim can be filed ‘Invalidation Letter/ARO wise against individual licences within the time limit as specified above. 100% TED refund may be allowed after 100% supplies have been made physically and payment received at least up to 90%. However, grant of deemed export duty draw back will be limited to the extent of payment received.

(Above (ii) has been substituted vide PN. NO. 102/2007, DT. 16/01/2008)

[OLD-
(ii) In case of supplies under paragraph 8.2(a), (b) & (c), claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Such claims shall be filed within a period of twelve months from end of monthly/quarterly/half yearly period reckoned from the date of payment as per the option of applicant. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment. TED claim can be filed ‘Invalidation Letter/ARO wise against individual licences within the time limit as specified above. ]

(Above (ii) has been amended vide PN. NO. 36/2007, DT. 23/08/2007)

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(ii) In case of supplies under paragraph 8.2(a), (b) & (c), claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Such claims shall be filed within a period of 6 months from end of monthly / quarterly / half yearly period reckoned from the date of payment as per the option of applicant. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment.]

(iii) In respect of supplies under paragraph 8.2(b) of FTP where supplier wants to claim benefits from RA, RA shall allow deemed export benefits to 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 FTP, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of applicant either against a particular project or all the projects.. Claims may also be filed where part payments have been received. 100% TED refund may be allowed after 100% supplies have been made physically and payment received at least up to 90%. However, grant of deemed export duty draw back will be limited to the extent of payment received.

(Above (iv) has been substituted vide PN. NO. 102/2007, DT. 16/01/2008)

[OLD-
(iv) In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (h), (i) and (j) of FTP claim may be filed for payment received / supplies effected during a particular month / quarter / half year at option of applicant either on the basis of proof of supplies effected or payment received. 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 end of monthly / quarterly / half yearly period reckoned from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of applicant. Such claims may also be filed where part payments have been received. ]