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TMI BlogDeemed ExportsX X X X Extracts X X X X X X X X Extracts X X X X ..... r, issued in terms of Paragraph 4.13 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, 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, provided, there is no exemption. Duty Drawback shall be allowed in accordance with para 7.06 of FTP. (b) In respect of supply of goods to EOU / EHTP / STP / B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies for duty free inputs as provided in Chapter 4 of FTP, 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 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) Application can be made by Registered office / Head office or Manufacturing unit. (c) In case supplier files claim for TED refund, it shall obtain a certificate for non- availment of CENVAT credit from the recipient of goods as per Annexure-I to ANF-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction 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 (c) of FTP, application for TED refund / drawback (whichever applicable) may be filed within 12 months from the date of realisation 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 (d) to (g) of FTP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be followed. 7.09 Applicability of other Rules Subject to procedure laid down in HBP, Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 or Customs and Central Excise Duties Drawback Rules, 2017, as the case may be, shall apply mutatis mutandis to deemed exports 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 of the FTP. No separate application for claiming interest is required to be made. A single mandate shall be issued to the bank for principal amount and interest. (b) If i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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