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DEEMED EXPORTS

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..... .2 (c) of FTP, supplier shall produce a certificate from EPCG Authorisation holder evidencing supplies / receipt of manufactured capital goods. 8.2.4 In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (i) and (j) of FTP, application for Advance Authorisation shall be accompanied with a Project Authority Certificate in Appendix 27. Payment against such supplies shall be certified by Project Authority concerned as in Appendix 22 C. Procedure for claiming Deemed Export Drawback Terminal Excise Duty Refund / Exemption 8.3.1 Procedure for claiming benefits under paragraphs 8.3(b) and (c) of FTP shall be as under:- 1 [ (i) An application in ANF 8, along with prescribed documents, shall be ma .....

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..... o DTA supplier, on receipt of certified copies of Central Excise attested invoice as proof of supplies made and / or Central Excise attested CT3 form and proof of validity of LoP. For supply of High Speed Diesel / Furnace Oil from Depots of domestic oil Public Sector Undertakings under Para 8.2 (b) of FTP, terminal excise duty shall be refunded on the basis of duty paid certificate issued by concerned domestic oil Public Sector Undertaking in the format given in Annexure I to ANF 8. Duty refund will be allowed for quantity of HSD / Furnace oil procured by EOU / EHTP / STP / BTP unit for its 141 production activities, as certified by concerned DC / Bond authorities. (iv) In respect of supplies under categories mentioned in paragraphs 8.2 .....

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..... nder paragraph 9.3 and supplementary claim under paragraph 9.4 shall also be applicable under this sub-paragraph. 8.3.5 RA may consider provisional payment up to 75% of drawback claim in case of private companies and 90% in case of PSUs, pending fixation of brand rate. 8.3.6 Subject to procedure laid down in HBP, Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to deemed exports. Procedure for claiming deemed export benefits by Sub-contractor 8.4 In respect of supplies made by sub-contractor to main contractor under paragraphs 8.2(d), (e), (f), (g), (i) and (j), main contractor may make payment to sub-contractor and issue payment certificate as in Appendix 22-C as Form 1-C. However, for supplies un .....

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