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Chapter 7 - Deemed Exports - Foreign Trade - Handbook of Procedures, 2023Extract ..... provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption. (ii) In respect of supply of goods to Advance Authorisation / DFIA, against ARO, procedure given in Chapter 4 of the HBP shall be followed. TED refund for supplies against ARO shall be allowed in accordance with para 7.03(c) of FTP, provided, there is no exemption. Duty Drawback shall be allowed in accordance with para 7.06 of FTP. (b) In respect of supply of goods to EOU / EHTP / STP / BTP, Advance Authorisation / DFIA can be obtained as per procedure given in the Chapter 4 of HBP for exemption from payment of ..... x x x x x Extracts x x x x x Chapter 7 - Deemed Exports - Foreign Trade - Handbook of Procedures, 2023 x x x x x Extracts x x x x x ..... s per ANF-7A. TED refund for projects mentioned in para 7.08(iii)(a) of FTP in respect of eligible items of supply covered under schedule IV of Central Excise Act, 1944, shall be available provided there is no exemption. 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 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) ..... x x x x x Extracts x x x x x Chapter 7 - Deemed Exports - Foreign Trade - Handbook of Procedures, 2023 x x x x x Extracts x x x x x ..... / Drawback (a) In respect of supplies covered in Paragraphs 7.02 (a) to (c) of FTP, application for TED refund / drawback (whichever applicable) may be filed within 12 months from the date of realisation of 100% payment against such supplies. In cases where payment is received in advance and supply is made subsequently, in such cases application can be filed within 12 months from the last date of such supplies. Claim can be filed ‘Invalidation Letter / ARO wise’ against individual Authorisation within the time limit as specified above. (b) In respect of supplies covered in Paragraphs 7.02 (d) to (g) of FTP, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a ..... x x x x x Extracts x x x x x Chapter 7 - Deemed Exports - Foreign Trade - Handbook of Procedures, 2023 x x x x x Extracts x x x x x ..... d Service Tax Drawback Rules, 1995 or Customs and Central Excise Duties Drawback Rules, 2017, as the case may be, shall apply mutatis mutandis to deemed exports scheme. 7.10 Payment of interest (a) RA shall make payment within 30 days from the date of issuance of Approval Letter. In case payment is not made within the time period as given above, then RA shall add interest component, along with principal amount, in accordance with paragraph 7.09 of the FTP. No separate application for claiming interest is required to be made. A single mandate shall be issued to the bank for principal amount and interest. (b) If interest is not added by RA/DC, a separate application, as per ANF-7B may be filed, within 30 days from the date of receipt of princ ..... x x x x x Extracts x x x x x Chapter 7 - Deemed Exports - Foreign Trade - Handbook of Procedures, 2023 x x x x x Extracts x x x x x
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