Deemed export benefits: procedures for certification, ANF claims, and refund conditions under the FTP clarified.

Chapter 8 prescribes procedures to claim deemed export benefits: eligibility varies by supply category and requires specific certifications (RA/DC, Project Authority, EPCG authorisation, or ARO/LC documentation). Claims use ANF 8 with prescribed supporting documents-Central Excise attested invoices, CT3, proof of payment through normal banking channels, LoP validity or duty paid certificates-and must be filed generally within twelve months from payment or receipt of supplies. 100% TED refund may follow full supply and at least 90% payment; drawback is limited to payment received. Brand rate fixation, provisional payments, sub contractor claims, and interest on delayed refunds are provided for.

---

---

---