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Refund of Terminal Excise Duty conditioned on recipient's non availment of CENVAT credit; documentation and authority communication required. Supply of goods qualifies for refund to Terminal Excise Duty only if the recipient has not availed CENVAT credit/rebate; deemed export drawback on central excise paid on inputs/components is available only where CENVAT credit/rebate has not been availed by the applicant, while deemed export drawback on customs duty for inputs/components remains available. Claims may be filed with the Development Commissioner or the Licensing Authority, and when the Licensing Authority allows benefits it must notify the Development Commissioner with invoice details. Applications must include recipient and applicant self-declarations regarding non availment of CENVAT and excisability.
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.
Refund of Terminal Excise Duty conditioned on recipient's non availment of CENVAT credit; documentation and authority communication required.
Supply of goods qualifies for refund to Terminal Excise Duty only if the recipient has not availed CENVAT credit/rebate; deemed export drawback on central excise paid on inputs/components is available only where CENVAT credit/rebate has not been availed by the applicant, while deemed export drawback on customs duty for inputs/components remains available. Claims may be filed with the Development Commissioner or the Licensing Authority, and when the Licensing Authority allows benefits it must notify the Development Commissioner with invoice details. Applications must include recipient and applicant self-declarations regarding non availment of CENVAT and excisability.
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