TMI BlogDEEMED EXPORTSX X X X Extracts X X X X X X X X Extracts X X X X ..... ation / DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.13 of HBP, application to obtain Advance Authorisation for import of duty free inputs shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, no TED refund shall be provided because such supplies are exempted from payment of Excise Duty under Excise Notification no 44/2001 dated 26.06.2001, as amended time to time. (ii) In respect of supply of goods to Advance Authorisation / DFIA, against ARO / Back to back L/C, procedure given in Chapter 4 of the HBP shall be followed. TED refund for supplies against ARO / Back to Back Letter of Credit shall be allowed, provided, Excise duty is paid while removing such goods. Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) In respect of supply of goods to other categories as listed in the Paragraph 7.02 (e), (f), (g) (h) of FTP, Advance Authorisation / DFIA for import of duty free inputs may be obtained against Project Authority Certificate as per Appendix- 7C. However, if Advance Authorisation / DFIA is not obtained against such supplies for duty free inputs, claim for duty drawback may be filed as per ANF-7A. In case supply of goods is made against ICB contract, no TED refund shall be provided because supply against ICB contract is exempted from payment of Excise Duty under Excise Notification No 12/2012-CE dated 17.03.2012. 7.03 Eligibility criteria for claiming TED / Drawback (a) Application can be filed either by supplier or by recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractor can also file claim provided its name is endorsed in the Project Authority Certificate / Contract before supply of such goods. 7.04 Procedure for claiming TED refund on Fuel For supply of High Speed Diesel (HSD) / Furnace Oil from Depots of domestic oil Public Sector Undertakings under Paragraph 7.02(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-IV to ANF-7A. Duty refund will be allowed for quantity of HSD / Furnace oil procured by EOU / EHTP / STP / BTP unit for its production activities, as certified by concerned DC / Bond authorities. 7.05 Frequency of application and time period for clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Brand rate may be made for the following: (a) Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on raw materials or components used in the production or manufacture of the said goods. (b) Where basic customs duty paid is claimed as brand rate of duty drawback, in terms of Paragraph 7.06(b) of FTP. 7.07 Time barred / supplementary claim In case claim is filed after prescribed time period, provision of late cut, under Paragraph 9.02 of HBP and provision of supplementary claim under Paragraph 9.03 of HBP shall be applicable. 7.08 Exemption from payment of TED For claiming exemption from payment of terminal excise duty, wherever applicable, procedure prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, (c) In respect of supply of goods to an EPCG Authorisation holder, against Invalidation Letter, application for Advance Authorisation / DFIA shall be made as per procedures given in Chapter 4 of HBP. In respect of supply of goods to EPCG Authorisation holder against ARO, issued as per Paragraph 5.08 of HBP, refund of TED shall be allowed. If Advance Authorisation / DFIA is not obtained for duty free inputs, Duty drawback shall be allowed on duty paid inputs used in the resultant product. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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