Removal of goods from EOU to DTA: duty payable via CENVAT credit and monthly electronic return obligations. Rule 17 requires removals from a Hundred per cent. Export Oriented Undertaking to the Domestic Tariff Area to be made under invoice per rule 11, with duty paid by utilizing CENVAT credit or by crediting duty as specified in rule 8. The unit must maintain Board specified accounts of production, goods removed and duty paid, and electronically submit a monthly return within ten days of month end. The proper officer may scrutinise assessments based on the return; the assessee must produce records on demand. Late filing incurs a per day penalty up to a maximum, and a timely filer may submit a revised return within the same calendar month with the revised date treated as the relevant date for recovery under section 11A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of goods from EOU to DTA: duty payable via CENVAT credit and monthly electronic return obligations.
Rule 17 requires removals from a Hundred per cent. Export Oriented Undertaking to the Domestic Tariff Area to be made under invoice per rule 11, with duty paid by utilizing CENVAT credit or by crediting duty as specified in rule 8. The unit must maintain Board specified accounts of production, goods removed and duty paid, and electronically submit a monthly return within ten days of month end. The proper officer may scrutinise assessments based on the return; the assessee must produce records on demand. Late filing incurs a per day penalty up to a maximum, and a timely filer may submit a revised return within the same calendar month with the revised date treated as the relevant date for recovery under section 11A.
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