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Procedure

PARA 8.6.1

Document type
Procedure
Reference no.
08
Dated

Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/Exemption from payment of Terminal Excise Duty

8.6.1

In case of supplies under paragraph 8.2(d), (e),(f), (g), (h), (i) & (j), the claim shall be filed either on the basis of proof of supplies effected or payment received. The claim may be filed for the payment received/supplies effected during a particular month/quarter/half year as per the option of the applicant either against a particular project or all the projects. Such claims shall be filed within a period of 6 months from the end of monthly/quarterly/half yearly period reckoned from the date of receipt of the supplies by the project authority or from the date of receipt of the payment as per the option of the applicant. Such claims may also be filed where part payments have been received.

(Para 8.6.1 has been amended vide PN. NO. 32/2004-09, DT. 15/12/2004)

[OLD-
Such claims shall be filed within a period of six months from the end of monthly/quarterly/half yearly period as per the option of the applicant which shall be counted from the date of receipt of the payment certificate or from the date of certificate of receipt of the supplies by the Project Authority as per the applicant"s option. Such claims may also be filed where part payment certificates have been received. ]

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