Refund claim for BCD , Central Excise

[chaganti srinivas]

We have despatched material to SEZ, material required for manufacture this is imported one. Can we claim refund for the BCD portion involved in the exported material IF YES - Please refer circular/notifications. SRINIVAS CHAGANTI

Posts / Replies

[Rama Krishana]

For the supply of imported goods to SEZ units, refund of BCD would be allowed. You need to visit SEZ rules viz. rule 24, 53 and various other rules. Further, there are various clarification under Foreign Trade Policy.