Regarding ted & deemed export drawback - dgft

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

17 December 2013 Hello Experts,

I would request yourgoodself to clarify for following.

Please assume THAT
Advance authorisation holders wants to procure the goods from Domestic Supplier against ADVANCE RELEASE ORDER ( ARO).

1) What are the benefits available to Domestic supplier ? ( I guess TED & Deemed Export Drawback)

I would appreciate you to give me an example which starts from domestic supplier procures material then process it and sale it to Advance authorisation holder, and then advance authorisation holder manufacture finished goods and export it.

Here excise duty are involved in two place
1) When domestic supplier procures from local source.

2) When Advance Authorisation holder procures from Domestic Supplier against ARO.

Now, who will get what benefits against a shipment?

Here, i am giving the first steps and expect you to tell me second and others steps to claim benefits which will be good for both i.e. AA & dOMESTIC SUPPLIER.

Please give me example in case of following scenerio
1) if supplier take cenvat credit.
2) If supplier do not take cenvat credit.
3) If Advance authorisation holder issue Annexure II to domestic supplier to declarating cenvat credit will not be taken.
4) If Advance Authorisation holder get Annexure III from supplier stating cenvat credit will not be claimed , what are the benefits available to domestic supplier ?
5) If domestic supplier wants to claim Deemed Export Drawback - how it is done ? and what AA will get ?

I am trying to find out answer for all above listed queries.

Please help.

Regards,
Senthil

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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17 December 2013 must read:-

https://www.caclubindia.com/share_files/files_display_list_by_member.asp?member_id=308651&offset=5#.UrAoztIW35M

regards

Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 Dear Sir,
I tried but i cannot understand. Let me put the same here in simple.
This question is with respect to, “when Advance Authorisation holders buy goods against ARO from domestics supplier TED & Deemed Exports Drawback shall be available “
I have following question.
1) Which steps to be followed by domestic supplier in terms of excise duty paid on Raw material to get Deemed Exports Drawback?
1a) Do domestic supplier needs to get certificate from his supplier stating “they have not taken cenvat credit on Input which were used to manufacture the finished products that they have supplied to them”?
1b) if yes, isn’t it lose of excise duty credit (cenvat credit) available to his supplier? How his supplier gets back?
2) If Advance Authorisation wants to claim Deemed Export Drawback, should he need to provide declaration from Domestic Supplier stating cenvat credit for input used for manufacture of material supplied were not taken?
2a) If yes, Don’t Advance Authorisation holders get the Deemed Export drawback for the excise duty paid on Raw material (Finished products for domestics supplier) purchased from domestics supplier?
3) Which steps to be followed by domestic supplier in terms of excise duty PAID on finished products { Raw material for Advance authorisation (AA)} to get TED refund?
3a) Do AA needs to give declaration in Annexure II saying he won’t take cenvat credit?
3b) if yes, isn’t lose to AA? How he gets back?
4) Do AA get benefits of excise duty if he buys from Domestic supplier?
5) Do AA get TED refund?

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RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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18 December 2013 in first condition admissible the TED / deemed dbk refund from concerned R.J.D.G.F.T. office, ASK CONSIGNEE TO PRODUCE DISCLAIMER CERTIFICATE @time of application submission.

Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 Dear Rameshji,

My questions are not answered.Please give your phone number i can explain you in details.

Regards,
Senthil