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of <h1>New Guidance on Terminal Excise Duty Refunds for Projects under Appendix-13 of Foreign Trade Policy.</h1> The circular from the Directorate General of Foreign Trade addresses deemed export benefits for supplies to projects financed by multilateral or bilateral agencies under the Foreign Trade Policy. It clarifies that the refund of Terminal Excise Duty is generally linked to cases where no Countervailing Duty (CVD) is payable. However, for projects covered under Appendix-13 of the Handbook of Procedures, the refund will be granted without correlating it to CVD, provided conditions in para 8.2(d) and para 8.4.4(ii) are met. Previously rejected cases may be reconsidered under this new guidance.
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