POLICY CIR NO. 75/2008, DT. 27/03/2009
Claiming of deemed export benefits under para 8.2(b) of FTP-Clarification regarding
In respect of supplies under
para 8.2(b) of FTP,
para 8.2.2 of HBP provides for claiming deemed export benefits from the Development Commissioner or RA concerned.
2. Doubts are raised as to whether EOUs can file applications for deemed export benefits with RAs. Similar doubts have also been expressed regarding filing of deemed export drawback and TED refund applications by DTA suppliers with Development Commissioners.
3. Development Commissioners are vested with the responsibility of administering EOUs. For administrative convenience, it is appropriate that the authorities having functional jurisdiction over the applicant units should process the applications. It is therefore, clarified that DTA units should submit claims only with the concerned RA as per para 8.3.1(iii) of HBP. EOUs can submit deemed export benefit applications only with the Development Commissioner, on production of suitable disclaimer from DTA supplier, along with other documents as provided under para 8.3.1(i) of HBP.
This issues with the approval of Director General of Foreign Trade.
Sd/-
(Sanjay Rastogi)
Export Commissioner
(Issued from File No 01/92/180/181/AM08/PC VI)
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