Deemed exports: procedures for claiming TED refund and drawback, strict documentation, timelines and interest rules. Deemed exports permit TED refund or Duty Drawback for supplies to specified recipients; claims are filed in ANF-7A to the RA or DC by supplier or recipient with IEC, accompanied by certificates of non availment of CENVAT credit or disclaimers, proof of payment through banking channels, and relevant Project Authority documentation. Procedures vary by supply type (invalidation letter, ARO/Back-to-back L/C, Advance Authorisation/DFIA) with Chapter 4 compliance where Advance Authorisation is used. Claims must be filed within twelve months of payment or receipt of supplies; RAs must disburse within 30 days or add interest for delay, with audit and standard drawback rules applying mutatis mutandis.
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.
Deemed exports: procedures for claiming TED refund and drawback, strict documentation, timelines and interest rules.
Deemed exports permit TED refund or Duty Drawback for supplies to specified recipients; claims are filed in ANF-7A to the RA or DC by supplier or recipient with IEC, accompanied by certificates of non availment of CENVAT credit or disclaimers, proof of payment through banking channels, and relevant Project Authority documentation. Procedures vary by supply type (invalidation letter, ARO/Back-to-back L/C, Advance Authorisation/DFIA) with Chapter 4 compliance where Advance Authorisation is used. Claims must be filed within twelve months of payment or receipt of supplies; RAs must disburse within 30 days or add interest for delay, with audit and standard drawback rules applying mutatis mutandis.
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