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DEEMED EXPORTS

Chapter 7 - Hand Book of Procedure - DGFT - Chapter 7 - CHAPTER 7 7.00 Policy Policy relating to is given in Chapter-7 of FTP. 7.01 Procedure for claiming Benefits (a) Supplier / Recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned RA. (b) In case of supply of goods to an EOU, claim shall be filled with the concern Development Commissioner. A DTA Unit shall claim benefits from the concerned RA. 7 .....

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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. Duty Drawback shall be allowed on duty paid inputs used in such supplies. (b) In respect of supply of goods to EOU / EHTP / STP / BTP, Advance Authori .....

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ck claim for duty paid inputs, used in the resultant product, shall be filed with the DC concerned. A DTA Unit shall claim benefits from the concerned RA. 1[(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. Since supply of goods to an EPCG Authorization holder is not exempted from payment of TED, claim for such TED refund may be made to the RA conc .....

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ree 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 TE .....

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. (d) In case supplier files claim for Duty Drawback, it shall submit a certificate for non-availment of CENVAT credit as per Annexure II to ANF-7A. In case recipient of goods is an applicant, then it shall obtain such certificate from the supplier and submit the same. (e) In case recipient unit files claim for TED / Duty Drawback, disclaimer certificate as prescribed in the Annexure-III to ANF- 7A shall be obtained from supplier and shall be submitted along with the application. In case supplie .....

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, in APPENDIX-7D, has also to be submitted. (h) Sub-contractor 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 .....

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sation 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 (e) to (h) of FTP, claim may be filed either on the basis of proof of supplies effected or payment rece .....

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drawback may be allowed as per All Industry Rate fixed by DoR in the Drawback Schedule. An application in ANF- 7A, along with documents prescribed in ANF-7A & Appendix-7E, may be made to RA or DC concerned, as the case may be, for fixation of brand rate. Application for fixation 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 manuf .....

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scribed by Central Excise Authority shall be followed. 7.09 Applicability of other Rules Subject to procedure laid down in HBP, Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to 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 .....

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