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DEEMED EXPORTS

Chapter 7 - Procedure - Foreign Trade Procedure - DGFT - Chapter 7 - CHAPTER 7 7.00 Policy Policy relating to is given in Chapter-7 of FTP 2015-20. 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 filed with the concern Development Commissioner. A DTA Unit shall claim benefits from .....

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TP 2015-20, provided, there is no exemption. (ii) In respect of supply of goods to Advance Authorisation / DFIA, against ARO, procedure given in Chapter 4 of the HBP shall be followed. TED refund for supplies against ARO shall be allowed in accordance with para 7.03(c) of FTP 2015-20, provided, there is no exemption. Duty Drawback shall be allowed on basic custom duty paid on inputs used in such supplies. (b) In respect of supply of goods to EOU / EHTP / STP / BTP, Advance Authorisation / DFIA c .....

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FTP 201520, is not obtained for import of duty free inputs against such supply, drawback claim for basic custom duty paid on inputs, used in the resultant product, shall be filed with the DC concerned. A DTA Unit shall claim benefits from the concerned RA. (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. If Advance Authorisation / DFIA is not obta .....

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for duty free inputs as provided in chapter 4 of FTP 2015-20, claim for duty drawback for basic custom duty may be filed as per ANF-7A. TED refund for projects mentioned in para 7.08(iii)(a) of FTP 2015-20 in respect of eligible items of supply covered under schedule IV of Central Excise Act, 1944, shall be available provided there is no exemption. 7.03 Eligibility criteria for claiming TED / Drawback (a) Application can be filed either by supplier or by recipient of goods, having IEC Number. (b .....

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cribed in the Annexure-III to ANF- 7A shall be obtained from supplier and shall be submitted along with the application. In case supplier of the goods is an applicant then the disclaimer certificate from the recipient of the goods shall be submitted. (f) Claim can be filed only after payment is received in full, to the extent of supplies made. (g) Claim can be filed against payment received through normal banking channel, as per e-BRC. In other words, supply documents have to be negotiated throu .....

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FTP 2015-20, 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 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 claiming TED /Drawback (a) In respect of supplies covered in Paragraphs 7.02 (a) to (d .....

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covered in Paragraphs 7.02 (e) to (h) of FTP 2015-20, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment by supplier as per the option of applicant, either against a particular project or all the projects. Claims may also be filed where part payments have been received. Deemed export benefits may be allowed af .....

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