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Application requirement for supplier to claim export benefits; recipient may claim with supplier disclaimer and non availment of CENVAT. The amendment requires a supplier to apply using Appendix-12B to the Regional Licensing Authority with prescribed documents, and allows a recipient to claim benefits on production of a supplier disclaimer plus confirmation of non availment of CENVAT credit from the Jurisdictional Excise Authority alongside the prescribed documents.
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Provisions expressly mentioned in the judgment/order text.
Application requirement for supplier to claim export benefits; recipient may claim with supplier disclaimer and non availment of CENVAT.
The amendment requires a supplier to apply using Appendix-12B to the Regional Licensing Authority with prescribed documents, and allows a recipient to claim benefits on production of a supplier disclaimer plus confirmation of non availment of CENVAT credit from the Jurisdictional Excise Authority alongside the prescribed documents.
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