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 ..... /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 supplies made under deemed export are eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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
(Issued from F.N o.01/92/180/92/AM05-PC.VI) X X X X Extracts X X X X X X X X Extracts X X X X
|