We have supply material to Nuclear power power project under notification 12/2012custome dt.17.03.2012 supply to Kakrapar atomic powr project gujarat paid with duty aginst pac certificate issue by Departmetn of Atomic Energy
How get the refund duty from DGFT and prucurment under "Deemed export" domestic supply.
05 October 2012
The Directorate General of Foreign Trade (DGFT) has issued Public Notice No.44 dated 14/01/2005 clarifying eligibility for deemed export benefits in terms of Para 8.3 of the Foreign Trade Policy.
In terms of the Public Notice, supplies of goods will be eligible for refund of Terminal Excise Duty in cases where the recipient of the goods does not avail CENVAT credit/rebate on such goods. Similarly, supplies will be eligible for deemed export drawback provided CENVAT credit has not been availed of by the applicant. However, such supplies will be eligible for deemed export drawback on the customs duty paid on the inputs/components.
FORM- ANF-8 WILL BE SUBMIT IN DGFT.NOTED THAT:
1. In case of Refund of Terminal Excise Duty/Duty Drawback a. In case of EOU/STP/EHTP units, either ARE-3 or supply invoice duly certified by bond authorities. b. Payment certificate issued by the Project Authority as per Appendix 22C. For supply to EOU units the certificate to be given regarding receipt of payment through normal banking channel in the form given in Appendix- 22B. However, in respect of supplies under paragraph 8.2 (d), (e), (f), (g) and (j), wherever eligible for refund of TED, if the applicant is not able to furnish payment certificate, he may alternatively furnish the copies of the excise invoices showing the receipt of the material by the Project Authority duly countersigned by the authorised person for this purpose as given in note (3) of Appendix–27, in lieu of payment certificate. c. Photocopy of complete A.R.O./Back to Back LC/invalidation letter d. Photocopy of the purchase order/L.O.I/contract (self certified). e. Invoices or a statement of invoices attested by Central Excise authorities, as per the procedure prescribed by CBEC in their circular 15/2008-Cus. dated 26.9.2008. To facilitate attestation by Central Excise Authorites, intimation regarding receipt of goods should be given to the said authorities within 48 hours of receipt of goods. Corresponding ER-1/ER-3 or a monthly statement confirming duty payment, attested by excise authorities. f. In respect of supplies under paragraph 8.2(d), (e), (f), (g), and (j), the applicant shall furnish a copy of the project authority certificate as given in Appendix-27.
2. Additional documents to be submitted wherever brand rate of duty drawback is being claimed: a. DBK I duly certified by a Chartered Engineer in the format given in Appendix 35 b. DBK II, IIA, III & III-A, duly certified by a Chartered Accountant along with self certified non-availment of CENVAT credit c. Photocopies of Bill of Entries along with relevant Import Invoices. d. Invoices or a statement of invoices attested by Central Excise authorities, as per the procedure prescribed by CBEC in their circular 15/2008-Cus. dated 26.9.2008. To facilitate attestation by Central Excise Authorites, intimation regarding receipt of goods should be given to the said authorities within 48 hours of receipt of goods. Corresponding ER-1/ER-3 or a monthly statement confirming duty payment, attested by excise authorities, in support of details shown in DBK-III and DBK-III(A) in the format given in Appendix-35.
Note: In case of public sector undertaking, the DBK statements may be signed/ certified by the Head of Production and Head of Finance department.
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