Draw back claim on eou ou supplies

This query is : Resolved

srinivasan (Querist)
Follow

07 November 2013 Dear All,

Can you please let me know, If we supplied to EOU units whether can we claim the draw back benefit? or not? If yes what will be format for claiming the procedure & if any application format is there please send

thanks
Srinivasan.R

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
Follow

08 November 2013 dear member,

Supplies of goods manufactured in India from Domestic Tariff Area (DTA) to EOUs/STPs/EHTPs/BTPs are regarded as ‘deemed export’ and are eligible for the deemed export benefits specified under Para 8.3 of Foreign Trade Policy (FTP) [Para 6.11 (a) read with Para 8.2 (b) of the FTP]. DGFT has clarified that the scope of such supplies for deemed export benefits is only for those goods which are covered under para 6.6.1 of HandBook of Procedure (HBP) [DGFT’s Policy circular No. 23/2008 dated 28.07.2008].

anf-8 form can be submitted in CONCERNED RJDGFT
OFFICE.

GUIDELINES FOR APPLICANTS For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty
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), (f)
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/lnvalidation 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 Authorities, 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), (f) 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 & Ill-A, duly certified by a Chartered Accountant/Cost & Works 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 Authorities, 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.