Refund of Terminal excise duty paid at the time of procurement of High Speed Diesel Oil (HSD)
This query is : Resolved
07 February 2008
This is Ajith Kumar ( Head - Purchase ) from SPEL Semiconductor Ltd., Chennai.
We are a 100% EOU working under EHTP scheme registered with the Designated Officer, Software Technology Park of India (STPI), Chennai. We have the membership of Export Promotion Council also.
We are in need of expert advise with regard to reimbursement of excise duty paid on Fuels procured from Depots of Domestic Oil Company.
In this connection, please refer to the Policy Circular No.37 ( RE-2005)/2004-2009 dt. 5th Dec'05 issued by the DGFT .
As per the above mentioned circular , fuels procured from the depots of domestic oil companies on payment of excise duty by EOU/EHTP/STP/BTP will be eligible for reimbursement in the form of terminal excise duty in addition to drawback rates notified by DGFT from time to time provided the recipient unit does not avail CENVAT credit / rebate on such goods.
We would like to inform that we have been procuring High Speed Diesel Oil (HSD) from the depot of Indian Oil Company , Korukkupet, Chennai, on payment of applicable excise duty for the past few years. We have already filed some refund claim with JDGFT, Chennai, for terminal excise duty paid by us based on the above mentioned circular since we are not availing any CENVAT credit / rebate on HSD.
Unfortunately our refund claims were rejected by the JDGFT , Chennai office stating that we are a 100% EOU and advised us to approach Development Commissioner, MEPZ, Chennai. In this connection, please note that we already filed refund claim with Development Commissioner, MEPZ, Chennai , and they also rejected our refund claims highlighting that our unit is not coming under the jurisdiction of Development Commissioner, MEPZ, Chennai, as our registration is with the Designated Officer , Software technology Park of India (STPI) , Chennai.
STPI also made it very clear that they are coming under Ministry of IT and they do not give any refund.
We filed our refund claim with excise department, DC-MEPZ-SEZ- Chennai and JDGFT , Chennai and every body rejected our claim.
At this juncture, we would like to know who is the competent authority to sanction this refund claim and to whom we should file our refund claim for the terminal excise duty paid at the time of procurement of HSD Oil.
R Ajith Kumar ( Head - Purchase)
SPEL Semiconductor Ltd,
5, CMDA Indl. Estate,
MM Nagar ( Near Chennai)
Tamilnadu - 603 209
Tel : 044- 47405 411
Cell : 99400 49181
e-mail: ajith@spel.com
web: www.spel.com
This is Ajith Kumar ( Head - Purchase ) from SPEL Semiconductor Ltd., Chennai.
We are a 100% EOU working under EHTP scheme registered with the Designated Officer, Software Technology Park of India (STPI), Chennai. We have the membership of Export Promotion Council also.
We are in need of expert advise with regard to reimbursement of excise duty paid on Fuels procured from Depots of Domestic Oil Company.
In this connection, please refer to the Policy Circular No.37 ( RE-2005)/2004-2009 dt. 5th Dec'05 issued by the DGFT .
As per the above mentioned circular , fuels procured from the depots of domestic oil companies on payment of excise duty by EOU/EHTP/STP/BTP will be eligible for reimbursement in the form of terminal excise duty in addition to drawback rates notified by DGFT from time to time provided the recipient unit does not avail CENVAT credit / rebate on such goods.
We would like to inform that we have been procuring High Speed Diesel Oil (HSD) from the depot of Indian Oil Company , Korukkupet, Chennai, on payment of applicable excise duty for the past few years. We have already filed some refund claim with JDGFT, Chennai, for terminal excise duty paid by us based on the above mentioned circular since we are not availing any CENVAT credit / rebate on HSD.
Unfortunately our refund claims were rejected by the JDGFT , Chennai office stating that we are a 100% EOU and advised us to approach Development Commissioner, MEPZ, Chennai. In this connection, please note that we already filed refund claim with Development Commissioner, MEPZ, Chennai , and they also rejected our refund claims highlighting that our unit is not coming under the jurisdiction of Development Commissioner, MEPZ, Chennai, as our registration is with the Designated Officer , Software technology Park of India (STPI) , Chennai.
STPI also made it very clear that they are coming under Ministry of IT and they do not give any refund.
We filed our refund claim with excise department, DC-MEPZ-SEZ- Chennai and JDGFT , Chennai and every body rejected our claim.
At this juncture, we would like to know who is the competent authority to sanction this refund claim and to whom we should file our refund claim for the terminal excise duty paid at the time of procurement of HSD Oil.
R Ajith Kumar ( Head - Purchase)
SPEL Semiconductor Ltd,
5, CMDA Indl. Estate,
MM Nagar ( Near Chennai)
Tamilnadu - 603 209
Tel : 044- 47405 411
Cell : 99400 49181
e-mail: ajith@spel.com
web: www.spel.com
07 February 2008
10 October 2009
Ia this old query still pending??
23 February 2018
For supply of High Speed Diesel / Furnace Oil from Depots of domestic
oil Public Sector Undertakings under para 8.2(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 I to ANF 8. Duty refund will be allowed for
quantity of HSD/Furnace oil procured by EOU/EHTP/STP/BTP, for its
production activities, as certified by concerned DC/Bond authorities. ”
oil Public Sector Undertakings under para 8.2(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 I to ANF 8. Duty refund will be allowed for
quantity of HSD/Furnace oil procured by EOU/EHTP/STP/BTP, for its
production activities, as certified by concerned DC/Bond authorities. ”
13 June 2023
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