TMI BlogReimbursement of Secondary and higher education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exportsX X X X Extracts X X X X X X X X Extracts X X X X ..... October 13, 2009 To All RAs/FIEO/ EPCs/DCs of SEZ Subject: Reimbursement of Secondary and higher education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports. In policy circular no 15 dated 4th July 2005 it was clarified that in terms of Para 8.3(b) (c) of Foreign Trade Policy 2004-09 , Education Cess paid along with excise duty for supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter has been considered. It is clarified that the letter dated 11.4.2008 issued to all RAs was clarificatory in nature and therefore claims filed before that date for refund of Secondary Higher education cess are also eligible for refund. This issues with the approval of competent authority. Sd/- (Akash Taneja) Jt. Director General of Foreign Trade (Issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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